Actuarial 0 40 20 40 rating 25 0 375 375 the direct

Actuarial 0% 40% 20% 40%
Rating 25% 0% 37.5% 37.5%
The direct operating costs of the departments (including both variable and fixed costs) were as follows:
Actuarial P60,000
Premium Rating P40,000
Marketing P60,000
Sales P70,000
The following questions are to be asked in this problem:
1. The total cost accumulated in the marketing department using the reciprocal method is (calculate all
ratios and percentages to 4 decimal places, for example 33.3333%, and round all peso amounts to the
nearest whole peso):
a. P122,402
b. P102,222
c. P142,471
d. P127,778
2. The total cost accumulated in the sales department using the reciprocal method is (calculate all ratios
and percentages to 4 decimal places, for example 33.3333%, and round all peso amounts to the nearest
whole peso):
Relative to traditional product costing, activity-based costing differs in the way costs are Job order cost accounting systems and process accounting systems differ in the way:

Black Corp. manufactures products on a job order basis. The job cost sheet for Job #329 shows the
following for March:
Direct material P5,000
Direct labor (100 hours @ P7.25) P725
Machine hours incurred 40
Predetermined overhead rate per machine hour P26
At the end of March, what total cost appears on the job cost sheet for Job #329?
a. P8,325
b. P5,765
c. P6,765
d. P5,725
The source document that records the amount of raw material that has been requested by production is
the:
The step-down method in service department cost allocation is otherwise known as the reciprocal
method.