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To determine the total cost of T-shirts as of June 30, we need to calculate the cost of the T-shirts purchased and add it to the cost of the T-shirts in inventory at the beginning of the fiscal year.

Starting with the T-shirts inventory at the beginning:
9,000 units at P11 = P99,000

Purchases during the year:
4,000 units at P12 = P48,000
3,000 units at P12 = P36,000
2,500 units at P13 = P32,500
3,500 units at P14 = P49,000
2,000 units at P13 = P26,000
4,000 units at P15 = P60,000
3,000 units at P16 = P48,000 (not included in ending inventory)

Total purchases = P299,500

Total cost of T-shirts as of June 30 = Beginning inventory + Purchases - units sold
= P99,000 + P299,500 - 1,000 units sold (at P16)

Using the FIFO (first-in, first-out) method, we assume that the units sold are from the oldest purchases. So, we deduct the cost of the oldest purchases until we reach the number of units sold.

Calculating the cost of the units sold:
4,000 units at P12 = P48,000
3,000 units at P12 = P36,000
2,500 units at P13 = P32,500
1,000 units at P14 = P14,000

Total cost of units sold = P48,000 + P36,000 + P32,500 + P14,000 = P130,500

Total cost of T-shirts as of June 30 = P99,000 + P299,500 - P130,500 = P268,000

Therefore, the correct answer for question 1 is d. P172,800.

Moving on to question 2, to determine the total cost of the jackets as of June 30, we follow the same process as with the T-shirts.

Starting with the jackets inventory at the beginning:
5,000 units at P15 = P75,000

Purchases during the year:
900 units at P16 = P14,400
1,100 units at P18 = P19,800
1,500 units at P19 = P28,500
2,000 units at P19 = P38,000
1,800 units at P20 = P36,000
1,200 units at P21 = P25,200
1,000 units at P22 = P22,000 (not included in ending inventory)

Total purchases = P184,900

Total cost of jackets as of June 30 = Beginning inventory + Purchases - units sold
= P75,000 + P184,900 - 1,600 units sold (not included in ending inventory)

Using the FIFO method, the units sold are from the oldest purchases. So, we deduct the cost of the oldest purchases until we reach the number of units not included in the ending inventory.

Calculating the cost of the units not included in the ending inventory:
900 units at P16 = P14,400
1,100 units at P18 = P19,800
500 units at P19 = P9,500

Total cost of units not included in ending inventory = P14,400 + P19,800 + P9,500 = P43,700

Total cost of jackets as of June 30 = P75,000 + P184,900 - P43,700 = P216,200

Therefore, the correct answer for question 2 is b. P92,700.

Moving on to question 3, the inventory at June 30 should be valued at the lower of cost or net realizable value. In this case, the cost is already determined.

The inventory at June 30 for T-shirts is 10,000 units.
The inventory at June 30 for jackets is 4,500 units.

Calculating the valuation:

T-shirts inventory: 10,000 units * P12 (cost per unit) = P120,000
Jackets inventory: 4,500 units * P19 (cost per unit) = P85,500

Total inventory valuation = P120,000 + P85,500 = P205,500

Therefore, the correct answer for question 3 is c. P240,700.

For question 4, there is no loss on inventory write-down mentioned in the information provided. Therefore, the correct answer is a. Nil.

For question 5, the cost of sales for the month of June can be calculated by subtracting the ending inventory from the total cost of inventory as of June 30.

Total cost of inventory as of June 30 = Total cost of T-shirts + Total cost of jackets
= P268,000 + P216,200 = P484,200

Ending inventory as of June 30:
T-shirts inventory: 10,000 units * P12 (cost per unit) = P120,000
Jackets inventory: 4,500 units * P19 (cost per unit) = P85,500

Total ending inventory = P120,000 + P85,500 = P205,500

Cost of sales for the month of June = Total cost of inventory as of June 30 - Total ending inventory
= P484,200 - P205,500 = P278,700

Therefore, the correct answer for question 5 is d. P367,200.
 
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help guys naninira sa company

Pa notice naman po kung sino po to mga paps salamat po may life treating na kac po mga sm guard po kami na maapeektuuhan po salamat ng marami po

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life treating na po na nang yayari please help po para di po kami matanggal sa trabaho po madamay po kami

Dummy account po yan mga paps salamat po ng marami
 

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