Name:

Section:

Identification: Answer the following Question.

1.Do you Experience stress at school?at work ?what do you think are the causes of such stress?

2.Do you believe that happiness in workplace is very important objevtive?why or why not?

3.Why do you think are the stress reduction or management and healthy life should be part of human
development?
Name:
Grade /section:
DIRECTION: No students is allowed to used extra sheet of paper.
Use only black ballpoint
Essay
1.Do you agree that securing money capital is a challenge in starting up a business?

2.What is Business Acumen?

3.With respect to education explain the differences between formal and informal Education?

4.Contrast debt financing and equity financing?

5.What is cost of borrowing or cost of debt?

6.Why is dilution of ownership a concern in equity financing?

7.expalin seasonal variation?

8.What are common sources of funds?

9.Explain Seasonal Variation?

10.What are the common sources of funds?

Identification
1.A cost that does not affect a decision

2.Cost that change between alternatives

3.A cost that incurred in the past that cannot be changed in future action.,

4.Cost that increase in the number of units produced increases.

5.Cost that remains the same regardless of the units product manufactured

Problem Solving
1.H company manufactures a small part that uses for the one of its products.The costs involved in
manufacturing the part are as follows?

Direct materials P 12.00

Direct Labor 8.00
Variable factory over head 1.60
Traceable fixed factory Overhead 3.60
Allocated Fixed factory Overhead 4.00
The depreciation of special equipment represents 75% of the traceable fixed factory overhead,with the
supervisor salary representing the balance.The special equipment is estimated to have no residual value
not impaired .If the Production had been stopped, the supervisor salary will be avoided

An outside supplier offered to produced the part H currently produces for P24,at 5,000 units produced
regularly .Currently ,there are no other alternatives use for the space that part uses if ever production
stops.

Should Company accept the offer? How much is the net advantage of the better alternative?

2.Due to certain limitations, Company G can only place an order for 5,000 kg of the special material used
in its product M,N and O ,every month Details regarding the cost involved in producing the product are
as follows?

M N O
Selling price per unit P40.00 P60.00 P80.00
Prime Cost 20.00 25.00 40.00
Variable cost 10.00 20.00 15.00
Fixed overhead applied 5.00 5.00 5.00
Kg of special material 0.5 0.8 1.6

Aside,from that of the capacity constraints as well,Company G can only produced 3,000 units of each
product.

a.Rank the items that the company G should prioritize the first data.

b.Determine the number of each product that company G should produced and maximized its operating
profit.

c.Determine the maximum operating profit that company G could earn.

3.lorenz cycle parts who is engaged in selling motorcycle spare parts and components is encountering
difficulties in collecting the receivables.It takes him an average of 45 days to collect consumers
receivable.On average ,It also take Lorenzo 60 days to sell the inventory from the date it was originally
purchased?

4.Mac Furniture trading engaged in reselling school bags and is having a problem when it comes from
managing its inventory quantities. Most of the time herseal would run run out of bags because she
would order too few quantities .Herseal has annual requirements of P24,000 bags as forecasted by its
proprietress. Cost associated with carrying every units of school bags would be P7.00.Herseal estimates
that each order from her supplier will cost her P300.Herseal wonders If there would be a way to
calculate the inventory?

a.Compute for Herseal economic order quantity

b.Compute for Herseal average inventory balance

c.Compute for the total order cost under the economic order quantity

d.Compute for the total inventory cost under the economic order quantity

5.Lion trading purchased 1,800,000 units per year of one component.the fixed cost is P25 .The annual
carrying cost of the item is 20% of its 4% cost.

a.Determine the EOQ under the following conditions

no change

order cost of P20 and carrying cost of P2.50

b.What do you call the answer and illustrate bout EOQ model?Explain.

ssss