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1. A herd of 10 2-years old animals was held at January 1, 2018. One animal aged 2.5 years old was purchased on July 1, 2018 for Php 1,080 and one animal was born on July 1, 2018. No animals were sold or disposed of during the period. Per unit fair values less costs to sell were as follows: January 1, 2018 July 1, 2018 December 31, 2018 New Born Animal Php 700 Php 720 1/2 year old animal Php 800 2-years old animal Php 1,000 Php 1,050 2.5 years old animal Php 1,080 Php 1,110 3 year old animal Php 1,200 Questions: Based on the above, answer the following: 1. How much is the increase in fair value less estimated costs to sell due to price change? 2. How much is the increase in fair value less estimated costs to sell due to physical change 3. How much is the fair value less estimated costs to sell of herd at December 31, 2018