1. Evaluate any five (5) qualitative factors needed in costing decision making
2. Mainline Productions has 3,000 labor hours per month which are allocated between chairs and tables production. The following refers to their costs and revenues per unit.

Product A B

Selling Price P400 P250

Costs:

Direct Materials 150 100

Direct Labor 80 50

Variable Costs 40 30

Fixed costs 30 20

Total Cost 300 200

Net Income 100 50

Direct labor hours required 1.3 1.0

Required:

If the company can sell all its output, determine how many direct labor hours should be allocated to each product.