CPAR CPA Review Schoo! of the Philippines MANAGEMENT ADVISORY SERVICES wovy208 Fit Peer Benin“ SOLUTIONS We Bach song 970%) Palme Peve Pases- pox Verba cost M+ 15%(21)) lis Ube wit Bi 6 Unertting vere ere rea ee cg va reson (18800-30008) 250 40 "Bnew ag, Cowrsantetooy cn ER que se uns mae {en Vt: 2 ame 2 omontcensr9 per = SFXOH (3.900% 48) x PI] 6.160 030K -§000 = 0.50K 0.10% Be eam VOW ERn Votre SC 7aoe2 MIME 4 CU PHH109-(O05050118) PIO esa tadreted om = eae Budgoted fixed overhead 60,000 BERD Faas ween u 30. feoregone = 100 aa tig tarot ean & rmconpauneseoseny roam ® Re ay te reno rH eee ae Suen =a “lino vanes ~nlrala ari) rit 4903 va 7. dena var ofr oat room ere — Flexible budget (19,000 x P10) 120.000 Flexible budget fr AP Pisa ‘Flexible budget varancs - unfavorable =P 20.000 = we pugocg ‘Standard cost = 4900 xPe2=290800 eceecmnpies‘2o9 "a one beat Pear Tore pttab Esa role : et Es 3 Leer +9800) eae 8. Fadcosts tan eae Seta vane Csezamn Ta + Wa x80%) +(x 20%) ilies ves coat Ainiaveor) #3500 2= 1750 Proton = 7000-1750 260 10, Fr cost 0.000 5.25 x 110% Song aasinang 2B alnovenory=240004 4» 6000 bagiensyeto-er= zum | ELE EGER? Ek rash ees po 38, 124000 (8000 spacons +17 500 spect) = 12, =fa2ECINEBEHOyoy LO perinsectons 17.50 P2800 pk YOR) 4, 000dh «42600 dh) =P. per hx 175 000 450.000 x40) “42000 dh = 248720, a tame Eee Pt. 00» PBT = pep 200 eoriser 1, [82000 P16—P200 —P4s0 PsN) F228, 900= 97 700/52000= BLA|. stor cater wok par wore = 800% 120 PDD ous pe woo pew 4 Rater Ps Site per nt 2a aber cstperunt ea SB tePr2x 2s pu 2ePoste 1750 unis 9480 35 TT Dawes 200 entre ABC Pingo etn eto each (170000) 188), soo ere Eom wns esa vei road aco ‘Ach a ld vx rat200302) 4700 Spence tern =o able eu el eth ar e200) PAD Seti tan 12000205 xP 3900 Momeyvataee-uneeabe BAD Ail ft ovehend r2%0 38, Contoatevartenco(10F + 400+ 2000) = faa 40, Spending varios (100 F + 2000F)= BRAD Suge ed vend (2t0'2) 2000 ass sandr feed vee 11. PA 79ND AP.0 ‘lune vance ~vtarerable em 45, Profeoeoe wc (PTS.cn060%) 125,000 oad cost 2000 Coxrouin maga srs 000 ‘untae 0 Sontoien mag par in 3 ‘Saige 2 fbi ct part a 48 at Samm, OM = 0405; NY =0:105 Fad Cont = (0408-0105) = 0.308 Ses (6.000030) 00000 ass realaven sae (P6000 + 040) _150<00 ‘gin feet Eso 18, rossi pot P40000%20%) P00 + Present pot Cconbuion magn 4,000 Ls fed os sag tomo ‘tango npc ik S51, Change nnvernry (10— 608) 00 stad ovreat cos par ut P180K+ 100 _1.80 Diterence n acme eam #8 BEP=Pzaq000+7= 4050 EP Product R= 40,000 40%» 36.000 unis Sates mice Re Holm =40% Met 260% Toal= Lo LZ 70. Sling pice Lied 658.200 478.00) (6000-5000) 7820 OM peut ew Naber ts 5200 Cenroiten merge basso