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ABC Consigned 15 construction machines to XYZ Co. The machines cost P450,000 each. Freight on the shipment which was paid by ABC amounted to P300,000. XYZ Co. submitted an account sale stating that they had sold 6 units and remitted P3,412,500 balance due to ABC after the following deductions: Commission 20% of selling price; Marketing expenses P325,000; Delivery of items sold 250,000; Delivery cost paid upon receipt of consignment 137,500. Compute for the selling price per unit.The terms of the arrangement require the operator to: Construct a road-completing construction within Mo years Maintain and operate the roads for three years Resurface the road when the original surface has deteriorated below a specied condition. The operator estimates that it will have to undertake the resurfacing at the end of year 4. The government grants the operator the light to collect toll fees from road users. The contract ends in year 5. The operator makes the Following estimates: Contract Cost Stand-alone selling price Forecast cost +10% Forecast cost +31% FDE'ECESI 003T +30% +1% Compute the carrying amount of intangible asset at the end of year 2. ABC sells franchise arrangement throughout La Trinidad and Itogon. Under a franchise agreement, ABC receives 1,000,000 in exchange for satisfying the following separate performance obligations: franchisees have a ten-year right to operate as an ABC retail establishment once it started its operation; franchisees receive an ABC building and necessary equipment; franchisees receive initial training and certification as an ABC retail. The 1,000,000 is payable with a down payment of P500,000 on August 1, 2021 with the balance will be payable in five equal annual payments with an interest of 10% starting January 1, 2022. The stand-alone selling price of the initial training and certification is P100,000 and P400,000 for the building and equipment. ABC estimates that the stand-alone selling price of the ten-year right to operate as a franchise using the residual approach. ABC received P500,000 on August 1, 2021 from DDD, which represent the collection from the training, building and equipment, and accepted a note receivable for the rest of the franchise price. ABC will construct and equip DDD's building and train and certify DDD by November 1, 2021 and DDD's ten-year right to operate as ABC franchise will commence on November 1, 2021. Assuming that the cost of initial training and the building are P30,000 and P300,000, respectively. DDD was also provided an inventory worth of P200,000 that was sold by ABC for P120,000 DDD. ABC will have a 5% continuing franchise fee from the revenue of the franchisee. For the fiscal year of DDD, it earned a revenue of P2,500,000. Compute for Franchise income for December 31, 2021