Professional Documents
Culture Documents
Book 3
Book 3
1
Direct Advertising
General Advertising
Sales Salaries
Delivery Salaries
Store Rent
Deptn Fixtures
Deptn Delivery Equip
Total
2
Store Management Salaries
General Office Salaries
Utilities
Insurance - fixtures and Inv
Employment Taxes
General Office Expenses
Total
3
Total Company Gross Margin
Ortigas GM
Total Selling Expeses Less Avoidable
Total Admin Expenses Less Avoidable
Net Operating Income
4
Total Company GM
Makati - GM Increase
Ortigas GM
New GM
Total Selling Expeses Less Avoidable
Total Admin Expenses Less Avoidable
Net Operating Income
PROBLEM 9
1&2
3
Total Fixed Cost (Avoidable)
Start-up Costs
Net avoidable osts
Contribution Margin (P35-21)
Sales (in gallons)
PROBLEM 3
1
EXERCISE 12
EXERCISE 13
PROBLEM 6
PROBLEM 10
Total Ortigas Avoidable
118,500.00 36,000.00 36,000.00
20,000.00 4,800.00 0.00
157,000.00 45,000.00 45,000.00
30,000.00 10,000.00 7,000.00
215,000.00 65,000.00 65,000.00
46,950.00 8,800.00 0.00
27,000.00 9,000.00 0.00
614,450.00 178,600.00 153,000.00
1,050,000.00
(228,000.00)
(461,450.00)
(244,500.00)
116,050.00
1,050,000.00
86,000.00
(228,000.00)
908,000.00
(461,450.00)
(244,500.00)
202,050.00
182,000.00
(14,000.00)
168,000.00
14.00
12,000.00
PRODUCT LINE
A B C
30.00 25.00 10.00
25.00 10.00 5.00
5.00 15.00 5.00
5.00 10.00 4.00
1.00 1.50 1.25