Please start by question (a) and then go to question 21.

(a) Phaena Co. is an industrial company from Sao Paulo which consumes two direct materials. Those materials are briefly described below: Direct material A: $15,00/kg excluding IPI (10%), bought in Campinas; - Direct material B: $25,00/l excluding IPI (12%), bought in Minas Gerais. Required: Calculate how much is the acquisition cost free of taxes for each direct material type. Consider that the ICMS tax rate for purchases from outside the state of Sao Paulo is 12%. The ICMS tax rate for purchases within cities inside the state of Sao Paulo is 18%. (b) A production worker has a R$1.450,00 monthly salary. S/he works in a 220h per month work regime and the total payroll tax rate is 36,3%. Since the worker's contract is under the CLT law, there is also an extra salary, vacations and bank/religious holidays remuneration. Required: Calculate how much is the direct labor per hour for one month. (c) Phaena Co.'s factory has two service departments (Warehouse and Maintenance), and two operating departments (Stamping and Painting). The traceable indirect costs from all departments are as follows: Warehouse Maintenance Stamping Painting Indirect labor R$1.000,00 R$1.200,00 R$800,00 R$900,00 Depreciation R$2.000,00 R$1.500,00 R$4.000,00 R$2.000,00 Supervisory R$500,00 R$500,00 RS1.000,00 R$1.000,00 salary Common costs: - Energy costs are R$3.000,00 in total; it is assigned regarding the electric capacity of the department. Warehouse: 200 w Maintenance: 800 w Stamping: 1.500 w Painting: 500w - Renting costs are R$2.000,00 per month, and the internal transport system (outsourced) expenditure is R$1.000,00 per month. Both are assigned by how many square meters each department occupies inside the factory building. Warehouse: 200 m Maintenance: 50 m Stamping: 350 m Painting: 200 m?21) Please refer to problem 18 (Phaena Co.) cost calculations. The company sells its product to customers within the state of Sao Paulo and from other Brazilian states. The IPI tax rate is 15% and it is expected that Phaena will have a 30% gross profit over the selling price (net from IPI). Required: Calculate the selling prices for customers within the state of Sao Paulo and from other Brazilian states. Further information: The ICMS tax rate for operations from outside the state of Sao Paulo is 12%. The ICMS tax rate for operations within cities inside the state of Sao Paulo is 18%