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The predetermined overhead rate (variable and fixed) is P7.50 ser machine hour and The denominator activity level is 135,000 machine hours. If the variable portion of the predetermined overhead rate is P3.00 ser machine hour, then the budgeted fixed Factory overhead for the year is: A P30,000 C. P405,000. B. P607,500. D. P1,012,500." The Willsey Merchandise Company has budgeted P40,000 in sales for the month of December. The company's cost of goods Sold is 30% of sales. If the company has budgeted to purchase P18,000 in merchandise during December, then the budgeted change in inventory levels over the month of December is: A P6,000 increase. C. P22,000 decrease. B. P10,000 decrease. D. P15,000 increase." 7 The International Company makes and sells only one product, Product SW. The company is in the process of preparing its Selling and Administrative Expense Budget for the last half of the year. The following budget data are available: Variable Cost Per Unit Sold Monthly Fixed Cost Sales commissions PO.70 Shipping 1.10 Advertising 0.20 P14,000 Executive Salaries 34,000 Depreciation on office equipment 11,000 Other 0.25 19,000 All expenses other than depreciation are said in cash in the month they are incurred. If the company has budgeted to sell 25,000 units of Product SW in July, then the total budgeted selling and administrative expenses for July will be: A. P56,250 Q. P134,250. B. P78.000. D. P123,250." If the company has budgeted to sell 20,000 units of Product SW in October then the total budgeted variable selling and administrative expenses for October will be: A. P45.000 C. P56,250. B P40,000. D. P78,000.*9. If the budgeted cash disbursements for selling and administrative expenses for November total P123,250, then how many units of Product SW does the company plan to sell in November (rounded to the nearest whole unit)? A. 33,444 units C. 22,952 units B. 25,000 units. D. 20,111 units."