ACCT 1A&B: Fundamentals of Accounting

BCSV
Fundamentals of Accounting Part I
Accounting for Manufacturing Business
I.
THEORIES.
A. TRUE OR FALSE. Write A if the statement is true otherwise, write B.
1. Selling, general and administrative costs are part of manufacturing overhead.
2. To be in compliance with generally accepted accounting principles, selling and
administrative expenses and interest expense should be allocated to the cost of
products manufactured in order to properly value inventories on a manufacturer's
balance sheet.
3. Manufacturing overhead must be assigned to both work-in-process inventory and
finished goods inventory for external financial reporting purposes.
4. Only direct manufacturing costs are assigned to inventories and cost of goods sold.
5. Commissions paid to sell products are reported as part of the cost of goods sold.
6. Manufacturing overhead costs are also known as indirect manufacturing costs.
7. The manufacturing statement (also called a schedule of manufacturing activities or a
schedule of cost of goods manufactured) contains information useful to outside
parties and is therefore included among the financial statements required by GAAP to
be published.
8. A schedule of cost of goods manufactured can be used in place of the section on the
income statement titled cost of goods sold.
9. Product costs are historical figures and therefore are of little use to managers.
10. All of the raw materials purchased during a period are included in the cost of goods
manufactured figure.
11. When raw materials are purchased, the work in process inventory account is debited.
12. Selling and administrative expenses should be added to the manufacturing overhead
account.
13. Most factory overhead costs are direct costs and therefore can be easily identified
with specific jobs.
14. Any balance in the work in process account at the end of a period should be closed to
cost of goods sold.
15. A debit balance in the work in process account indicates that not all goods completed
during the period were sold.
B. MULTIPLE CHOICES. Choose the letter of the best answer.
16. Under Generally Accepted Accounting Principles, manufactured products are
generally
A. valued at market value and expensed in the period made.
B. valued at market value and expensed in the period sold.
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C. valued at cost and expensed in the period made.
D. valued at cost and expensed in the period sold.
E. none of the above.
17. Which of the following statements is true?
A. Since services are consumed as they are produced, service firms are
not concerned with the cost of their product.
B. There are no inventoriable costs for a nonmanufacturing company such
as a dairy.
C. Service industries do not use cost information for planning and control
purposes.
D. Management in service companies use cost information for planning
and control purposes.
E. Mining and petroleum companies have no inventoriable costs.
18. When products are completed, their product costs are transferred from Work-inProcess Inventory to
A. Manufacturing Overhead account.
B. Cost of Goods Sold account.
C. Finished Goods account.
D. Direct Labor account.
E. Indirect Labor account.
19. As production
A.
B.
C.
D.
E.

takes place, all manufacturing costs are added to the

Work-in-process account.
Manufacturing overhead account.
Cost of goods sold account.
Finished goods account.
Direct labor account.

20. Manufacturing overhead

A. consists of direct-material and direct-labor costs.
B. is easily traced to jobs.
C. includes all selling costs.
D. should not be assigned to individual jobs because it bears no obvious
relationship to them.
E. is a heterogenous pool of indirect production costs that can include
utility costs and depreciation.

21. In a manufacturing company, the costs debited to the Work in Process Inventory
account represent:
A.
B.
C.
D.

Direct materials used, direct labor, and manufacturing overhead.

Cost of finished goods manufactured.
Period costs and products costs.
None of the above; the types of costs debited to this account will depend upon the
type of products being manufactured.

22. Which one of these statements is correct?

A. Sales commission is a product cost and factory rent is a period cost.
B. Factory wages is a product cost and direct materials is a period cost.
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C. Factory repair and maintenance is a product cost and sales commission is a
period cost.
D. Sales commission is a product cost and amortization on factory equipment is a
product cost.
23. Three inventory categories are reported on a manufacturing company's balance
sheet: (1) raw materials, (2) goods in process inventory, and (3) finished goods.
Identify the order in which these inventory items are normally reported on the
balance sheet.
A. (1) (2) (3)
B. (2) (1) (3)
C. (2) (3) (1)
D. (3) (2) (1)

24. For a manufacturing company, the cost of goods available for sale during a given
accounting period is
A. The beginning inventory of finished goods
B. The cost of goods manufactured during the period
C. The sum of the above
D. None of the above

25. Which of the following would not be classified as manufacturing overhead?

A. Wage of the factory janitor
B. Engine of a car
C. Insurance on factory building
D. Indirect materials

26. As current technology changes manufacturing processes, it is likely that direct

A. Labor will increase
B. Labor will decrease

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C. Materials will decrease
D. Materials will increase

27. For inventoriable costs to become expenses under the matching principle
A. The product must be finished and in stock
B. The product must be expensed based on its percentage of completion
C. The product to which they attach must be sold
D. All accounts payable must be settled

28. Cost of goods manufactured in a manufacturing company is synonymous to

A. Ending inventory in a merchandising company
B.

Beginning inventory in a merchandising company

C. Cost of goods available for sale in a merchandising company

D. Cost of goods purchased in a merchandising company

29. If the amount of Cost of goods manufactured during a period exceeds the amount of
total manufacturing costs for the period, then
A. Ending WIP is greater than or equal to the beginning WIP
B. Ending WIP is greater than the amount of the beginning WIP
C. Ending WIP is equal to the cost of goods manufactured
D. Ending WIP is less than the amount of beginning WIP

30. What accounts would be debited and credited when the direct materials are
purchased on account?

A.

Debit:

Credit:

Work in process

Direct materials
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II.

B.

Direct materials

Work in process

C.

Direct Materials

Accounts payable

D.

Work in process

Accounts payable

PROBLEM SOLVING.

PROBLEM A:
Llanto Company has the following data on July 31, 2013:
Manufacturing Overhead
Decrease in inventories:
Materials
Goods in Process
Increase in inventories:
Finished goods

P 30,101.80
2,430.00
590.00
1,320.40

The manufacturing overhead amounts to 50% of the direct labor and the direct labor and
manufacturing overhead combined equal 50% of the total cost of manufacturing. All
materials are purchased FOB Shipping point.
Required: Compute for the
1. Material purchases
2. Cost of goods manufactured
3. Cost of goods sold
PROBLEM B:
The following information was taken from the accounting records of Dulfo Manufacturing Co.
for 2013:
Increase in materials inventory
Decrease in finished goods inventory
Material purchases
Direct labor payroll
Factory expenses
Freight out

P 45,000
150,000
1,290,000
600,000
900,000
135,000

Required: Compute for the

4. Cost of materials used
5. Manufacturing cost
PROBLEM C:
Nestle Corp. manufactured 50,000 kg. of Koko Krunch in 2013 at the following costs:
Opening Work-in-process
Materials (90% is direct materials)
Labor (7% is indirect labor)
Closing work-in-process

P88,125
182,500
242,500
67,500

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Factory overhead is 125% of direct labor cost and includes indirect materials and indirect
labor.
Required: Compute for the
6. Direct cost
7. Cost of goods manufactured
PROBLEM D:
Angel Burgers material purchase during 2012 are P25,590 and materials put into production
are direct and indirect materials, respectively, worth P18,500 and P7,090. The total factory
payroll is P74,000 of which P50,000 represents direct labor. Other factory overhead costs
amount to P32,000. Angel Burger applies the actual factory overhead costs to process.
Sales, cost of sales, and the cost of goods manufactured, respectively, are P130,000,
P120,000, and P128,000.
Required: Compute for the
8. How much is the increase (decrease) in the work-in-process inventory?
9. How much is the increase (decrease) in the finished goods inventory?
PROBLEM E:
Colomer Co. is a manufacturing concern using the perpetual inventory system. The following
materials inventory account data is provided:
Beginning balance
Other debits to the account
Excess of ending inventory over
beginning inventory

P 275,000
825,000
55,000

10.How much is the cost of materials issued to production?

PROBLEM F:
The following selected information pertains to Juntao Corp.: direct materials, P62,500;
indirect materials, P12,500; factory payroll, 75,000 of direct labor and P11,250 of indirect
labor; and other factory overhead incurred, P37,500.
Required: compute for the
11.Prime cost
12.Conversion cost
PROBLEM G:
J. Co. is a manufacturing company engaged in making donuts. The following information is
available as of Feb. 1, 2013:
Work-in-process
Direct materials inventory

P 10,710
48,600

The following manufacturing activity occurred during the month of February:

Purchased direct materials costing P60,000
Direct labor worked 9,900 hours at P5.00 per hour
Factory overhead of P2.50 per direct labor hour was applied to production

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At the end of February, the following information was gathered in connection with the
inventories:
Work-in-process
Direct materials inventory

P24,210
51,000

Required: compute for the

13.Total cost to account for
14.Cost of goods manufactured
PROBLEM H:
The following data are obtained from Captain CoCo Co.:
Cost of goods manufactured is P187,500

1
3

Inventory valuation are as follows: raw materials ending inventory is

raw materials, beginning; no initial inventory of work in progress, but at the end of
period P12,500 was on hand; finished goods inventory was four times as large at end
of period as at the start.
Net income after taxes amounted to P26,000, income tax rate is 35%.
Purchase of raw materials amounted to net income before taxes.
Breakdown of costs incurred in manufacturing cost was as follows:
Raw materials consumed
Direct labor
Factory expenses

based on

50%
30%
20%

Required: compute for the

15.Amount of raw materials beginning inventory
PROBLEM I:
Childs play, Inc. manufactures rag dolls. During the fiscal year just ended, it incurred prime
costs of P1,500,000 and conversion cost of P1,800,000. Overhead is applied at the rate of
200% of direct labor cost.
16.How much is the material cost?
PROBLEM J:
The following cost data were taken from the records of Cinnamon manufacturing co.:
Depreciation on factory equipment
Depreciation on sales office
Advertising
Freight out
Wages of production workers
Raw materials used
Sales salaries and commissions
Factory rent
Factory insurance
Materials handling
Administrative salaries

P 1,000
500
7,000
3,000
28,000
47,000
10,000
2,000
500
1,500
2,000

Required: compute for the

17.Manufacturing cost
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18.Distribution cost
19.General and administrative expense
PROBLEM K:
Cattleya Manufacturing Company produces notebooks and pad papers. The companys raw
material inventory account includes the costs of both the direct and indirect materials.
Account balances for the company at the beginning and end of November 2012 follow:
Inventories
Raw materials
Work-in-process
Finished goods

November 30
P69,600
120,000
104,800

October 31
P93,200
146,400
72,000

During the month, the company purchased P656,000 of raw materials, direct material used
during the period amounted to P504,000. Factory payroll costs for November were P788,000,
of which 75% was related to direct labor. Overhead charges for depreciation, insurance,
utilities, and maintenance totaled P600,000 for November.
Required: compute for the
20.Total cost to account for
21.Cost of goods manufactured
22.Total goods available for sale
23.Cost of sales
PROBLEM L:
The cost of goods sold in April 2013 for Adriano Co. was P2,644,100. The April 30 Work-inprocess inventory was 25% of April 1 work-in-process inventory. Overhead was 225% of
direct labor cost. During April, P1,182,000 of direct materials were purchased. Other April
information follows:
Inventories
Direct materials
Work-in-process
Finished goods

April 1
30,000
90,000
125,000

April 30
42,000
?
18,400

Required: compute for the

24.Prime cost
25.Conversion cost
26.Goods placed in process
PROBLEM M:
The following transactions were incurred by Reyes Industries during May 2013:
I.
II.
III.
IV.
V.
VI.
VII.

Issued P800,000 of direct material to production.

Paid 40,000 hours of direct labor at P18 per hour.
Accrued 15,500 hours of indirect labor cost at P15 per hour.
Recorded P102,100 of depreciation on factory assets.
Accrued P32,800 of factory supervisors salaries.
Issued P25,400 of supplies to production
Completed goods costing P1,749,300 and transferred them to finished goods.

Required: compute for the

27.Manufacturing cost
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28.Manufacturing overhead included in work-in-process inventory during May
2013 if Work-in-process inventory had an ending balance of P59,600 and a
beginning balance of P18,900.
PROBLEM N:
Sales
Direct material used
Direct labor
Prime cost
Conversion cost
Factory overhead
Cost of goods manufactured
Beg. Work-in-process
End Work-in-process
Beg. Finished goods
End Finished goods
Cost of goods sold
Gross margin
Operating expenses
Net income (loss)

CASE I
P9,300
1,200
?
3,700
4,800
?
6,200
500
?
?
1,200
?
3,500
?
2,200

CASE II
?
?
4,900
?
8,200
?
14,000
900
1,200
1,900
?
12,200
?
3,500
4,000

CASE III
P112,000
18,200
?
?
49,300
17,200
?
5,600
4,200
7,600
?
72,200
?
18,000
?

Required: For each of the following cases, compute for the missing amounts.
CASE I:
29.Direct labor cost
30.Factory overhead
31.Ending Work-in process
32.Beginning Finished goods
33.Cost of goods sold
34.Operating expenses
CASE II:
35.Sales
36.Direct material used
37.Prime cost
38.Factory overhead
39.Ending finished goods
40.Gross margin
CASE III:
41.Direct labor
42.Prime cost
43.Cost of goods manufactured
44.Ending finished goods
45.Gross margin
46.Net income(loss)
PROBLEM O:
The following data represent transactions and balances for December 2013, the De Vera
Companys first month of operations.
Purchased direct material on account
Issued direct material to production
Accrued direct labor payroll
Paid factory rent
Accrued factory utilities

P248,000
186,000
134,000
3,600
16,200
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Recorded factory equipment depreciation
Paid factory supervisor salary
Ending work-in-process (6,000 units)
Ending finished goods inventory (3,000 units)
Sales on account (P24 per unit)

15,800
6,400
35,000
?
648,000

Required: compute for the

47.Number of units sold in December
48.Number of units completed in December
49.Cost of goods manufactured in December
50.Per unit cost of goods manufactured in December
PROBLEM P:
September 30, 2013 inventory and cost data for Figueras Company are as follows:
Direct labor
Direct material purchased
Direct material used
Selling and administrative expenses
Factory overhead
Direct material
Work-in-process
Finished goods

P 182,400
196,300
195,800
171,200
205,700
9/30/13
?
33,300
55,500

8/31/13
P12,300
25,900
62,700

Required: compute for the

51.Peso value of direct materials inventory at Sept. 30, 2013
52.Total product costs for Sept. 2013
53.Cost of goods manufactured
54.Net income (loss). Assume that the income tax rate is 40% and Sales for
Sept. 2013 were P985,000.
PROBLEM Q:
On August 1, 2013, Deonoso Corporation had the following account balances:
Raw materials Inventory (direct & indirect)
Work-in-process Inventory
Finished goods inventory

P 72,000
108,000
24,000

During August, the following transactions took place:

I.
Raw material was purchased on account, P570,000
II.
Direct material (P121,200) and indirect material (P15,000) were issued to production
III.
Factory payroll consisted of P180,000 for direct labor employees and P42,000 for
indirect labor employees
IV.
Office salaries totaled P144,600 for the month
V.
Utilities of P40,200 were accrued; 70% - factory.
VI.
Depreciation of P60,000 was recorded on plant assets; 80% - factory
VII.
Rent of P66,000 as paid on the building. 60% of the space is occupied by the factory.
VIII.
At the end of August, the Work in process inventory balance was P49,800
IX.
At the end of August, the finished goods inventory balance was P53,400
Sierra Corporation uses an actual cost system and debits actual overhead costs incurred to
Work in process Inventory.

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Required: Compute for the
55.Total amount of product cost
56.Period cost
57.Cost of goods sold
PROBLEM R:
Acuavera, Inc. began business in July 2013. The firm makes an exercise machine for home
and gym use. Following are data taken from the firms accounting records that pertain to its
first month of operations.
Direct material purchased on account
Direct material issued to production
Direct labor payroll accrued
Indirect labor payroll paid
Factory insurance expired
Factory utilities paid
Factory depreciation recorded
Ending WIP inventory
Ending FG inventory (30 units)
Sales on account (P5,200 per unit)

P 900,000
377,000
126,800
40,600
6,000
17,800
230,300
51,000
97,500
1,040,000

Required: Compute for the

58.Number of units sold during July
59.Cost of goods manufactured
60.Number of units completed in July
61.Per unit cost of goods manufactured for the month
62.Cost of goods sold
63.Gross margin for July
PROBLEM S:
Judith Co. showed cost of goods sold of P4,320,000 in its statement of comprehensive
income after the first year of operations. The total manufacturing cost comprised 50%
materials used, 30% direct labor incurred, and 20% manufacturing overhead. Goods in
process at year-end were 10% of the total manufacturing cost. Finished goods at year-end
amounted to 20% of the cost of goods manufactured.
Required: compute for the
64.Amount of direct labor cost.
65.Finished goods, end.
PROBLEM T:
The following information was taken from Ejew Companys accounting records for the
current year:
Increase in raw materials inventory
Decrease in finished goods inventory
Raw materials purchased
Direct labor payroll
Factory overhead
Freight out

150,000
350,000
4,300,000
2,000,000
3,000,000
450,000

There was no work in process inventory at the beginning or end of the year.
Required: compute for the
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66.Cost of sales
PROBLEM U:
For Bernardo Co., the following information is available:
Cost of goods sold
P600,000
Income tax expense
60,000
Operating expense
230,000
Sales
1,000,000
67.What is the amount of Gross profit, under nature of expense method?
PROBLEM V:
Alexis Manufacturing Corporation presented the following production data to you:
Inventories
Finished Goods
Goods in Process
Raw Materials

JULY 1
P60, 000
30, 000
15, 000

Sales during JULY

Gross Profit rate
Factory Overhead (80% of DL cost)

JULY 31
P45, 000
38, 000
22, 000

P500, 000
25% on cost
P90, 000

68.How much was the Total Costs Placed in Process?

69.How much was the Raw Materials Purchased?
PROBLEM W:
Guevarra mugs produces and sells various types of ceramic mugs. The business began
operations on January 1, 2013. The cost incurred during the year follow:
Direct Material cost
Direct Labor
Indirect Manufacturing costs
Administrative and Marketing

P100,800
89,600
112,000
133,200

On December 31, 2013, direct materials inventory consisted of 7,500 pounds of materials.
Production in that year was 56, 000 mugs. Sales for the year were P436,500. Finished goods
inventory was P40,500 on December 31. Each finished mug contained 1.5 pounds of
material.
70.How much is the direct materials inventory cost, December 31?
71.How many units are there in the finished goods ending inventory as of
December 31?
72.How much is the profit for 2013?
PROBLEM X:
The following information was taken from the records of Johann Manufacturing INC.
Increase in Finished Goods
Decrease in Work-in-Process
Decrease in Raw Materials
Total Costs to account for
Purchases
Direct Labor
Work in Process, beginning

20,000
18,000
9,000
310,000
70,000
90,000
64,000
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73.How much is the amount of cost of goods sold?
74.How much is the amount of factory overhead?
PROBLEM Y:
The following information was taken from the records of Adams Manufacturing Inc.
Increase in Finished Goods Inventory
P82,125
Raw Material Purchases
315,000
Increase in Work-in-Process Inventory
49,950
Direct Labor
210,968
Decrease in Raw Materials Inventory
21,825
Work in Process Inventory, beginning
256,500
Total Costs Placed in Process
922,500
75.How
76.How
77.How
78.How
79.How

much
much
much
much
much

was
was
was
was
was

the
the
the
the
the

amount
amount
amount
amount
amount

of
of
of
of
of

cost of goods manufactured?

Cost of Goods Sold?
factory overhead?
prime cost incurred during the period?
conversion cost incurred during the period?

PROBLEM Z:
The accounting department of the Tuazon Corporation provided the following data for March
2007:
Sales
Marketing expenses
Administrative expenses
Purchases
Factory burden

Direct labor
Inventories:
Finished goods
Work-in-progress
Materials

P 1,200,000
5% of sales
34% of marketing expenses
400,000

2
3

of direct labor cost

210,000
March 31
82,500
117,135
47,485

February 28
100,000
102,350
50,000

Income tax rate is 30%

Compute for the
80.Total cost to account for
81.Net income (loss)
PROBLEM AA:
The following data relate to the Wei Chan Company during September:
Inventories
August 31
September 30
Work in process
P169,000
250,000
Finished goods
?
320,000
Direct materials
190,000
210,000
Cost incurred during the period:
Goods available for sale
Manufacturing costs
Factory overhead

P 1,300,000
1,150,000
334,000
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Direct materials issued to production

386,000

Compute for the

82.Goods placed in process
83.Cost of goods sold
PROBLEM BB:
For the year 2007, the gross margin of Mondala Co. was P96,000; the cost of goods
manufactured was P340,000; the beginning inventories of work in process and finished
goods were P28,000 and P45,000, respectively and the ending inventories of finished goods
and work in process were P52,000 and P38,000, respectively.
84.Compute for the sales
PROBLEM CC:
During 2013, there was no change in either the raw material or the work in process
beginning and ending inventories. However, finished goods, which had a beginning balance
of P25,000, increased by P15,000
85.If the manufacturing costs incurred totaled P600,000 during 2013, compute
for the goods available for sale.
PROBLEM DD:
The work in process account of Pares boy showed:
Debits:
Materials P15,500; Direct labor- P14,750; Factory overhead P11,800
Credits:
Finished goods P37,500
Materials charged to the one job still in process amounted to P3,200. Factory expense is
applied as a percentage of direct labor cost.
Compute for the
86.Factory overhead contained in finished goods
PROBLEM EE:
The following accounts of Sebastian Manufacturing Co. appeared in its balance sheets on
December 31, 2012 and December 31, 2013:
Materials
Work in process
Finished goods
Accrued factory wages

2012
P60,000
34,000
46,000
6,200

2013
P90,000
35,000
36,000
7,000

The following amounts appeared in the companys income statement for 2013:
Materials used
P 600,000
Cost of sales
1,840,000
Direct labor
410,000
Indirect labor
140,000
Compute for the
87.Amount of raw materials purchased
88.Total cost of manufacturing
89.Cost of goods manufactured
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90.Payment of factory wages
~~~~
Learning is not child's play; we cannot learn without pain.
~ Aristotle

*Suggested Key answers*

I.
THEORIES
A. TRUE OR FALSE
1. B
6. A
2. B
7. B
3. A
8. B
4. B
9. B
5. B
10. B
B. MULTIPLE CHOICES
16. D
21. A
17. D
22. C
18. C
23. A
19. A
24. C
20. E
25. B
II.
PROBLEM SOLVING
1. P 87,875.40
31. P 300

11.
12.
13.
14.
15.

B
B
B
B
B

26.
27.
28.
29.
30.

B
C
D
D
C

61. 3,250 units

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2. P 181,200.80
3. P 179,880.40
4. P 1,245,000
5. P 2,745,000
6. P 389,775
7. P 692,306.25
8. P 3,590 INCREASE
9. P 8,000 INCREASE
10. P 770,000
11. P 137,500
12. P 136,250
13. P 142,560
14. P 118,350
15. P 90,000
16. P 900,000
17. P 80,000
18. P 20,500
19. P 2,000
20. P 2,214,000
21. P 2,094,000
22. P 2,166,000
23. P 2,061,200
24. P 1,570,000
25. P 1,300,000
26. P 2,560,000
27. P 1,912,800
28. P 270,000
29. P 2,500
30. P 2,300

32.
33.
34.
35.
36.
37.
38.
39.
40.
41.
42.
43.
44.
45.
46.
47.
48.
49.
50.
51.
52.
53.
54.
55.
56.
57.
58.
59.
60.

P 800
P 5,800
P 1,300
P 19,700
P 6,100
P 11,000
P 3,300
P 3,700
P 7.500
P 32,100
P 50,300
P68,900
P 4,300
P 39,800
P 21,800
27,000 units
30,000 units
P 327,000
P 10.90/unit
P 12,800
P 583,900
P 576,500
P 138,060
P 473,940
P 195,060
P 502,740
200 units
P747,500
230 units

62.
63.
64.
65.
66.
67.
68.
69.
70.
71.
72.
73.
74.
75.
76.
77.
78.
79.
80.
81.
82.
83.
84.
85.
86.
87.
88.
89.
90.

P 650,000
P 390,000
P 1,800,000
P 1,080,000
P 9,500,000
0P 423,000
P 197,500
P 9,000
7,500 units
P 41,400
P 244,000
P 77,000
P 616,050
P 533,925
P 118,207
P 547,793
P 329,175
P 854,865
P 255,059
P 1,319,000
P 980,000
P 429,000
P 625,000
P 11,200
P 630,000
P 1,831,000
P 1,830,000
P 549,200

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