Вы находитесь на странице: 1из 2


) A manufacturer produces certain items at a labor cost per unit o P 315, material cost
per unit IS P 100 , variable cost of P 3.00 each. If the item has a selling price of P 995
how many units must be manufactured each month for the manufacturer to break even
if the monthly overhead is P 461,600?
A.800 B.900 C.750 D.850

2.) The annual maintenance cost of a machine shop is P 69,994. If the cost of making a
forging is P 56 per unit and its selling price is P135 per forged unit, find the number of
units to be forged to break even.
A.855 B.866 C.886 D.686

3.) Steel drum manufacturer incurs a yearly fixed operating cost of $200,000. Each
drum manufactured cost $160 to produce and sells $200. What is the manufacturer
breakeven sales volume in drums per year?
A. 4,000 drums B. 5,000 drums C. 6,000 drums D. 7,000 drums

4. A company which manufactures electric motors has a production capacity of 200

motors a month. The variable cost are P150 per motor. The average selling price of the
motors is P275. Fixed cost of the company amount P20,000 per month which includes
taxes. Find the number of motors that must be sold each month to breakeven.
A. 150 motors B. 180 motors C. 200 motors D. 160 motors

5. A local factory assembling calculators produces 400 units per month and sells them
at P1,800 each. Dividends are 8% on the 8,000 shares with par value of P250 each.
The fixed operating cost per month is P25,000. Other costs are P1,000 per unit.
Determine the break-even point. If 200 units were produced per month. Determine the
profit or loss.
A. 121, 666.67 B. 129,887.9 C. 131.666.67 D. 130,666.7

6. Nike shoes manufacturer produces a pair of air Jordan shoes at a labor cost of P900
a pair and a material cost of P800 a pair. The fixed charges on the business are
P5,000,000 a month and the variable cost are P400 a pair. Royalty to Michael Jordan is
P1,000 per pair of shoes sold. If the shoes sale at P5,000 a pair, how many pairs must
be produce each month for the manufacturer to breakeven?
A. 2263 pairs B. 2362 pairs C. 2632 pairs D. 2236 pairs

7. A new mechanical engineer produces a certain design at a labor cost of P16.2 per
piece, material cost of P38.5 per piece and variable cost of P7.4 per piece. The fixed
charges on the business is P100,000 per month. If he sells a finish product at P95 each,
how many pieces must be manufactured in each month to breakeven?
A. 3040 pieces B. 3400 pieces C. 4300 piece D. 4030 pieces

8. A new boiler was installed by a textile plant at a total cost P300,000 and project to
have a useful life of 15 years. At the end of its useful life, it is estimated to have a
salvage value of P30,000. Determine the capitalized cost if interest is 18% compounded
A. P352,249.33 B. P342,249.33 C. P349,225.3 D. P324,604.17

9. A granite quarry purchased for P1,600,000 is expected to be exhausted at the end of

4 years. If the resale value of the land is P100,000, what annual income is required to
yield an investment rate of 12%? Use sinking rate of 3%.
A. 505,540.57 B. 550,540.57 C. 550, 450.57 D. 540,505.57

10. A man planned of building house. The cost of construction is P500,000 while annual
maintenance cost is estimated at P10,000. If the interest rate is 6%, what is the
capitalized cost of the house?
A. 555,555.67 B. 666,666.67 C.777,777.67 D. 888,888.67