For Cost Accounting:

1. 

The Work-in-process inventory consists of the following Job Orders: Job Order No. Direct Materials Direct Labor 18-133 P3.000 P4,500 18-134 P4.000 P5,000 18-136 P3,500 P5,000 During the month, Job Oder Nos. 18-137 and 18- 138 were started. Costs incurred for the period are as follows: Job Order No. Direct Materials Direct Labor 18-133 P3.000 P 2,500 18-134 P3,000 P 3,000 18-136 P4.500 P 5,500 18-137 P8.500 P 9,000 18-138 P9.500 P10,500 At the end of the period, only Job Order No. 18- 137 is on hand and Job Order No. 18-138 is incomplete. Normal costing is used. Factory overhead is applied so that it is always 20% of total manufacturing costs. What is the Finished Goods Inventory ending balance?Donner Company would like to estimate the variable and fixed components of its maintenance costs and has compiled the following data for the last five (5) months of operations. Labor Maintenance Hours Cost (Total) January 160 P617 February 130 P553 March 180 P596 April 190 P623 May 110 P532 Using the high-low method of analysis, the estimated variable cost per labor hour for maintenance is closest to