1. MG Company manufactures pipes and uses a job order costing system.

During May, the

following jobs were started (no other jobs were in process) and the following costs were
incurred:

 Job X Job Y Job Z Total 

Materials P10,000 P20,000 P15,000 P45,000
Direct labor 5,000 4,000 2,500 11,500
P15,000 P24,000 P17,500 P56,500
In addition, estimated overhead of P300,000 and direct labor costs of P150,000 were
estimated to be incurred during the year. Actual overhead of P24,000 was incurred in May;
overhead is applied on the basis of direct labor costs. If only Job X and Job Z were
completed during the month, the journal entry to record the initiation of all jobs would be:

a. Work-in-process P79,500  
Material P45,000  
Wages payable 11,500  
 Applied factory overhead 23,000 
b. Work-in-process 80,500  
Direct materials 45,000  
Direct labor 11,500  
Factory overhead 24,000  
c. Work-in-process 80,500  
Direct materials 45,000  
Direct labor 11,500  
 Applied factory overhead 24,000 
d. Direct labor 11,500  
Direct materials 45,000  
Work-in-process 56,500  
2. MG Company is a manufacturing concern using the perpetual inventory system. The
following materials inventory account data is provided:
Beginning balance P275,000
Other debts to the account 835,000
Excess of ending inventory over beginning inventory 55,000
How much is the cost of materials issued to production?
a. P770,000 
b. 1,045,000 
c. 1,100,000 
 d. 1,155,000 
3. The books of MG Co. showed the following data for the month of October
2013:

Opening and closing inventories:

Oct. 1 Oct. 31
Raw materials P16,000 P17,200
Work in Process 16,000 24,000
Finished goods 28,000 36,000
Direct labor cost, P32,000
Factory Overhead, 75% of direct labor cost
Cost of goods sold, P112,500

What is the cost of materials purchased during the month?

a. P87,200 
b. 73,200 
c. 72,000 
d. 71,200 
4. MG Company has the following data in April 30, 2013:
April manufacturing overhead P30,101.80
Decrease in ending inventories:
Materials 2,430
Goods in Process 590
Increase in ending inventory:
Finished goods 1,320.40
The manufacturing overhead amounts to 50% of the direct labor, and the direct labor and
manufacturing combined equal 50% of the total cost manufacturing. All materials are
purchased F.O.B. shipping point.

What is the cost of goods manufactured?

a. P180,610.80 
b. 181,200.80 
c. 182,300.00 
d. 183,200.80 

5. MG, Inc. employs a job order cost system, Its manufacturing activities in July, 2013, itsfirst
month of operation, are summarized as follows:
 JOB NUMBERS
201 202 203 204
 Direct materials P7,000 P5,800 P11,600 P5,000
Direct labor cost 6,600 6,000 8,400 2,400
Direct labor hours 1,100 1,000 1,400 400
Units produced 200 100 1,000 300
Manufacturing overhead is applied at a rate of P2 per direct labor hour to variable
overhead, P3 per hour for fixed overhead.
Jobs 201, 202 and 203 were completed in July.
What is the cost of the completed jobs?
a. P62,900 
b. 62,500 
c. 72,900 
d. 65,900 

6. The MG Corporation manufactures one product and accounts for cost by a job order
system. You have obtained the following information for the year ended December 31,
2013 from the corporation's books and records:

Total manufacturing cost added during 2013 based on P1,000,000

actual direct materials, actual direct labor and applied
factory overhead on actual direct labor cost
Cost of goods manufactured based on actual direct 970,000
materials and direct labor and applied factory overhead
Applied factory overhead to work in process based on 75%
direct labor cost
Applied factory overhead for the year, based on total 27%
manufacturing cost
Beginning work in process inventory was 80% of ending work in process inventory.

What is the cost of direct materials used for year ended December 31, 2013?
a. P370,000 
b. 970,000 
c. 990,000 
d. 970,500 

7. The MG Company uses a job order cost system. The following data were obtained fromthe
company's cost records as of June 30. No jobs were in process at the beginning of June,
all costs listed being incurred during the month.

 Job Order No. Direct Materials Direct Labor Hours Direct Labor Cost 
1001 P4,320 1,300 P1,600
 1002 9,150 3,700 7,250
1003 11,275 8,200 14,325
1004 3,225 1,500 2,800
1005 6,500 3,200 6,100
1006 2,750 980 1,650

Manufacturing overhead costs are charged to jobs on the basis of P1.50 per direct labor
hour. The actual manufacturing overhead cost for the month totalled P30,350. During June,
Job Order Nos. 1001, 1002, 1004 and 1005 were completed. Jobs 1001 and 1002 were
shipped out and the customers were billed P9,000 for Job 1001 and P20,000 for Job 1002.

The cost of goods manufactured would be:

a. P55,500 
b. 55,495
c. 56,495
d. 57,500 

8. The MG Manufacturing Company manufactures a product exclusively to customer ordered,

employing a job order cost system.

On August 1, 2013, its work in process inventory (5 partially completed jobs) had a cost of 
P3,000.

During August, no additional orders were put into production and 18 orders were
completed (total cost, P24,000) of which 14 (cost P20,000) were shipped.

Material requisition in August totalled P17,000 and direct labor cost were P8,000 at the
beginning of the year, 2013, a predetermined overhead rate of 150% of expected direct
labor cots was established.

The August 31, 2013 work in process inventory is:

a. P4,000 
b. 14,000 
c. 16,000 
d. 20,000 

9. Job No, 210 has, at the end of the second week in February, an accumulated total cost of 
P4,200. In the third week, P1,000 of direct materials were used on the Job, together with
P10 of indirect materials.
 Twenty (20) hours of direct labor services were applied to the job at a cost of P5 per hour.
Manufacturing overhead was applied at the basis of P2.50 per direct labor hour for fixed
overhead and P2 per hour variable overhead.

Job No. 210 was the only job completed during the third week.

The total cost of Job Order No. 210 is:

a. P5,390 
b. 5,360 
c. 5,350 
d. 5,400 

10. MG Corporation uses a job-order cost system and has two production departments, M
and A, budgeted manufacturing costs for 2013 are as follows:
Department  Department 
M  A
Direct materials P700,000 P100,000
Direct labor 200,000 800,000
Manufacturing overhead 600,000 400,000
The actual material and labor costs charged to Job No. 432 during 2013 were as follows:
Direct material P25,000
Direct labor:
Department M P8,000
Department A 12,000 20,000
MG Corporation applies manufacturing overhead to production orders on the basis of 
direct-labor cost using departmental rates predetermined at the beginning of the year
based on the annual budget. The total manufacturing cost associated with Job No. 432 for
2013 should be:
a. P50,000 
b. 55,000 
c. 65,000 
d. 75,000 

11. MG Corporation has a job order cost system. The following debits (credits) appeared inthe
ledger account work in process for the month of March, 2013:
March 1, Balance P12,000
31, Direct materials 40,000
31, Direct labor 30,000
31, Factory overhead 27,000
31, To finished goods (100,000)
 Banana applied overhead to production at a predetermined rate at 90% based on the direct
labor cost. Job No.232, the only job still in process at the end of March, 2013, has been
charged with factory overhead of P2,250. What was the amount of direct materials charged
to Jon No.232>
a. P2,250  
b. P2,500  
c. P4,250  
d. P9,000  

12. The work-in-process account of the MG Company which uses a job order cost system
follows:
Work-In-Process
April 1 Balance P25,000 Finished Goods P125,450
Direct Materials 50,000
Direct labor 40,000
Fac. Overhead Applied 30,000

a. P8,700  
b. P7,600  
c. P4,500  
d. P4,200  
13. The following data were taken from the records of MG Company:
08/31/2013 09/30/2013
Inventories:
Raw Materials P ? P50,000
Work in process 80,000 95,000
Finished goods 60,000 78,000

Raw materials purchases, P46,000

Factory overhead, 75% of direct labor cost, P63,000
Selling and administrative expenses, 12.5% of sales, P25,000
Net income for September,2013 P25,000

What is the cost of raw materials inventory on August 31,2013?

a. P30,000 
b. P40,000 
c. P46,000  
d. P50,000 
14. MG Corporation manufactures rattan furnitures sets for export and uses the job ordercost
system in accounting for its costs. You obtained from the corporation’s books and
records the following information for the year ended December 31,2013:
- The work in process inventory on January 1 was 20% less than the work in process
inventory on December 31.
- The total manufacturing cost added during 2013 was P900,000 based on actual direct
materials and direct labor but with manufacturing overhead applied on actual direct
labor pesos.
- The manufacturing overhead applied to process was 72% of the direct labor pesos, and
it was equal to 25% of the total manufacturing costs.
- The cost of goods manufactured, also based on actual direct labor and applied
manufacturing overhead, was P850,000.

The cost of direct materials used and the work in process i nventory on December 31, 2011 are:

Direct materials used WIP Inventory, 12/31/2013

a. P1,075,000 P200,000  
b. P362,500 P250,000  
c. P312,500 P250,000  
d. P1,100,000 P275,000  
15. The MG Company uses a job order cost accounting system. Overhead is applied to
production at a predetermined rate based on direct labor cost.
The following posting appears in the ledger accounts of the company for the month of 
September 2013:
Debit 
Work in Process, September 1 P30,000
Direct materials 60,000
Factory overhead 40,000
Direct labor 50,000

On September 30,2013, finished goods completed, from work in process cost P160,000.
Job No. 327 was the only job not completed in September, and it has been charged P4,600
for factory overhead.

Direct materials charged to Job No. 327 was:

a. P10,350 
b. P14,650 
c. P9,650  
d. P25,000 
16. MG Factory uses a job order cost system. Per company records, the total charges to work-
in-process in March 2013 were as follows:

Direct materials P125,000

Direct labor 122,000
Overhead- 75% of direct labor cost

No jobs were in process at the beginning of the month. During the month, work in process in
the amount of P310,500 was charged to finished goods. On March31,2012, the only job order
remaining was Job No., 100 with a direct labor cost of P10,000.

The cost of direct materials charged to Job No. 100 was:

a. P20,500 
b. P14,875
c. P10,500  
d. P15,000 

17. The factory ledger of the MG Co. contains the following account:

Goods in Process
Materials P40,000 Finished Goods P120,000
Labor 100,000
Overhead 80,000

The amount of materials charged to the uncompleted job was P28,000.

The amounts of labor and overhead charges for the uncompleted job are:

Labor Overhead  
a. P40,000 P32,000  
b. P32,000 P40,000  
c. P72,000 P40,000  
d. P40,000 P72,000  

18. MG Company had the following inventories:

 April 1 April 30
Direct materials P36,000 P45,000
Work in process 18,000 26,000
Finished goods 54,000 72,000
The following information were available for April 2013:

Direct labor P60,000

Direct labor rate per hour P 7.50
Overhead rate per direct labor hour 10.00
Cost of goods manufactured 153,650

What is the prime cost during April 2013?

a. P81,650 
b. P80,000 
c. P90,000  
d. P96,000 
19. MG Company has underapplied overhead of P45,000 for the year ended December
31,2013. Before disposition of the underapplied overhead, selected December 31,2013
balances from MG’s accounting records are as follows:

Sales P1,200,000
Cost of goods sold 720,000
Inventories:
Direct materials 36,000
Work in process 54,000
Finished goods 90,000

Under MG’s cost accounting system , over or underapplied overhead is allocated to

appropriate inventories and cost of goods sold based on year end balances. In his 2013
statement of comprehensive income, MG should report cost of goods sold of:

a. P682,500 
b. P684,000 
c. P756,000 
d. P757,500 
20. MG Company uses a job order cost system and applies factory overhead to production
orders on the basis of direct labor cost. The overhead rates for 2013 are 200% of 
Department A and 50% for Department B. Job NO.123, started and completed during 2013,
was charged with the following costs:

Department 
 A B
Direct materials P25,000 P5,000
Direct labor ? 30,000
Factory overhead 40,000 ?

The total manufacturing cost associated with Job 123 should be:
 a. P135,000 
b. P180,000 
c. P195,000 
d. P240,000 

21. MG Company uses a job order cost system. The following debits(credits) appeared in
Sampaguita’s work in process account for the month of April 2013:

 April Description Amount 

1 Balance P 4,000
30 Direct materials 24,000
30 direct labor 16,000
30 factory overhead 12,800
30 To finished goods (48,000)

MG applies overhead to production at a predetermined rate of 80% of direct laborcosts.

Job No. 5, the only job still in process on April 30,2013, has been charged with directlabor
of P2,000. What was the amount of direct materials charged to Job No. 5?

a. P3,000  
b. P5,200  
c. P8,800  
d. P24,000 
22. MG Marketing Corp. uses a job order cost system. It has three production departments, X,Y
and Z. the manufacturing budget cost for 2013 is a sfollows:

Dept. X Dept. Y Dept.Z  

Direct materials P600,000.00 P400,000.00 P200,000.00
Direct labor 200,000.00 1,500,000.00 1,500,000.00
Mfg. overhead 600,000.00 100,000.00 200,000.00
For Job No. 01-90 completed in 2013, direct material cost was P75,000.00; direct labor, Dept. X,
P40,000.00, Dept. Y, P100,000.00, Dept. Z, P20,000.00. the corporation applies manufacturing
overhead to each job on the basis of direct labor cost using department rates predetermined at
the beginning of the year based on the manufacturing budget cost.

The total manufacturing cost of Job No. 01-90 is:

a. P235,000 
b. P310,000 
c. P280,000 
d. P150,000 
23. MG Crafts manufactures to customer order using the job order cost system. For the
month just ended, it registered the following data:
 Beginning work in process (5 partially completed jobs) P300,000
Orders completed (18) 2,400,000
Orders shipped (14) 2,000,000
Materials requisitioned for the month 1,700,000
Direct labor cost 800,000
Overhead rate 150 of direct labor cost
The ending work in process inventory was:
a. P1,600,000 
b. P1,400,000 
c. P300,000 
d. P700,000 

24. The accounting records for 2013 of MG Music Co. showed the following:
Increase in raw materials inventory P45,000
Decrease in finished goods inventory 150,000
Raw materials purchased 1,290,000
Direct labor payroll 600,000
Factory overhead 900,000
Freight-out 135,000
The cost of raw materials used for the period amounted to:
a. P1,245,000 
b. P1,290,000 
c. P1,335,000 
d. P1,380,000 
25. The following information relates to Job No. 2468, which is being carried out by MG
Company to meet customer’s order.
Department A Department B
Direct materials consumed P5,000 P3,000
Direct labor hours employed 400 200
Direct labor rate per hour 4 5
Production overhead per direct labor hours 4 4
Administrative and other overhead 20% of full production cost
Profit mark up 25% of selling price
What is the selling price to t he customer of Job 2468?
a. P16,250 
b. P20,800 
c. P17,333
 d. P19,810 
26. The MG Corp. manufactures specialized precision tools for the electronics industry. It
receives various job orders. For the month of April, it started work in two orders, HG and
TG. The total materials cost for both orders were estimated at P80,000 of which 60%
applies to HG and 40% to TG. Direct labor hours were estimated at 700 for HG and 400 for
TG. The labor rate amounted to P18 per hour. Variable overhead varies at the rate of P10
per hour.
By the end of April, 75% of the required materials were issued to production amounting to
P90,000. Also, the two orders were all 50% completed with respect to labor and overhead.
Labor hours for the month were charged at 360 to HG and 180 to TG. Variable overhead
equated to the hourly rate given.
The total actual cost for HG order for the month of April is:
a. P64,080 
b. P45,800 
c. P52,350  
d. P67,600 
27. Last month, MG Company placed P60,000 of materials into production. The Printing
Department used 8,000 labor hours at P5.60 per hour and the Binding Department used
4,600 hours at P6.00 per hour. Factory overhead is applied at a rate of P6.00 per labor hour
in the Printing Department and P8.00 per labor hour in the Printing Department. MG’s
inventory accounts show the following balances:
Beginning Ending
Finished goods P22,000 P17,000
Work in process 15,000 17,600
Materials 20,000 18,000
What is the cost of goods sold at normal costing?
a. P219,600 
b. P214,600 
c. P108,000 
d. P217,200 
28. MG Company provided the inventory balances and manufacturing cost data for the
month of January.
Under the MG’s cost system, any over or underapplied overhead is closed to the cost of 
goods sold account at the end of the calendar year.
Inventories January 1 January 31
Direct materials P30,000 P40,000
Work in process 15,000 20,000
Finished goods 65,000 50,000
 Month of January 
Factory overhead applied P150,000
Cost of goods manufactured 515,000
Direct materials used 190,900
Actual factory overhead 144,.000
What is the cost of goods sold at actual costing?
a. P509,000 
b. P524,000 
c. P530,000 
d. P536,000 
29. MG Company’s Job 501 for the manufacture of P2,200 shoes was completed during August
2013 at the following unit costs:
Direct materials P20
Direct labor 18
Factory overhead (includes an allowance of P1 for spoiled work) 18
Final inspection of Job 501 disclosed 200 spoiled shoes which were sold to a department
store for P6,000.
What would be the unit cost of the goods shoes produced on Job 501 if spoiled loss is
charged to:
 All Production Specific Job 501
a. P56.00 P57.50  
b. P53.00 P57.50  
c. P56.00 P56.00  
d. P53.00 P55.00  

Items 30 and 31 are based on the following data:

During March MG Company incurred the following costs on Job Order 111 for manufacturingof
200 units:

Original cost accumulation

Direct materials P660
Direct labor 800
Factory overhead (150% of direct labor cost) 1,200
P2,660
Direct cost of reworking 10 units:
Direct materials P100
Direct labor 160
P260
30. The rework costs were attributable to the exacting specifications of Job Order 111 and the
full rework costs were charged to the specific job. What is the cost per finished unit of Job
Order 111?
a. P15.80  
b. P14.60  
c. P14.00  
d. P13.30  
31. Assuming the rework costs were attributable to internal failure, what is the cost per
finished unit of Job 109?
a. P15.80  
b. P14.60  
c. P14.00  
d. P13.30  
32. MG Company manufactures electric drills to the exact specifications of various
customers. During April 2013, Job 403 for the production of 1,100 units was completed at
the following costs per unit:
Direct materials P10
Direct labor 8
Applied factory overhead 12
Total P30
Final inspection of Job 403 disclosed 50 defective units and 100 spoiled units. The defective
units were reworked at a total cost of P500, and the spoiled units were sold to an employee
for P1,500. What should be the unit cost of the good units produced on Job 403?
a. P33
b. P32
c. P30  
d. P29
33. Some units of output failed to pass final inspection at he end of the manufacturing process.
The production and inspection supervisors determined that the incremental revenue from
reworking the units exceeded the cost of rework. The rework of the defective units was
authorized, and the following costs were i ncurred in working the units:
Materials requisitioned from stores:
Direct materials P5,000
Indirect materials 300
Direct labor 14,000
The manufacturing overhead budget includes an allowance for rework. The predetermined
manufacturing overhead rate is 150% of direct labor cost. The account(s) to be charged and
the appropriate charges for the rework cost would be:
 a. Work in process inventory control for P19,000 
b. Work in process inventory control for P5,000 and manufacturing overhead control for 
P35,300.
c. Manufacturing overhead control for P19,300.
d. Manufacturing overhead control for P40,300.
34. MG Corporation distributes service department overhead costs directly to producing
departments without allocation to the other service departments. Information for the
month of May is as follows:
Service Departments
Maintenance Utilities
Overhead costs incurred P20,000 P10,000
Service provided to departments:
Maintenance - 10%
Utilities 20% -
Producing- A 40% 30%
Producing- B 40% 60%
Total 100% 100%
The amount of maintenance department costs allocated to Producing-A department for
May was:
a. P8,000  
b. P8,000  
c. P10,000  
d. P11,000 
Use the following data in answering numbers 35 to 40 
MG Company has two service department (1 and 2) and two operating (producing)
departments (A and B). Data provided are as follows:
Service Operating
Departments Departments
1 2 A B
Direct costs P150 P300 P5,000 P6,000
Services performed by Department 1 40% 40% 20%
Services performed by Department 2 20% 70% 10%
 Assuming the direct method is used to allocate service department costs:
35. What is the service department cost allocated to Department B?
a. P50.00  
b. P60.00  
c. P87.50  
d. P150.00 
36. What is the total cost of Department A?
a. P5,000.00 
b. P5,295.83
c. P5,362.50 
d. P5,270.00 
 Assuming the step-down method is used to allocate service department costs:
37. What is the service department costs allocated to Department B?
a. P60.00  
b. P100.00 
c. P75.00  
d. P66.00  
38. What is the total cost of Department A?
a. P5,375
b. P5,350  
c. P5,075
d. P5,270  
 Assuming the reciprocal method is used to allocate service department costs:
39. What is the service department cost allocated to Department B (rounded)?
a. P60.00  
b. P75.00  
c. P84.78  
d. P135.00 
40. What is the total cost of Department A (rounded)?
a. P5,365.00 
b. P5,087.00 
c. P5,375.00 
d. P5,085.00 
41. MG has two service departments (SS1 and SS2) and two productions departments(PP1 and
PP2). Departmental data for January were as follows:
SS1 SS2
Costs incurred P27,000 P18,000
Services provided to:
SS1 - 20%
SS2 10% -
PP1 50% 30%
PP2 40% 50%
 What is the total allocated service departmental costs to PP2 if the company uses the
reciprocal method of allocating the service department costs? (Round computations to the
nearest whole number).
a. P19,800 
b. P21,949
c. P22,500  
d. P23,051
Question 42-44 are based on the following data:
MG Company’s beginning and ending inventories for the month of November are:
November 1 November 30
Direct materials P67,000 P62,000
Work in process 145,000 171,000
Finished goods 85,000 78,000
Production data for the month of November follows:
Direct labor P200,000
Actual factory overhead 132,000
Direct materials purchased 163,000
Transportation in 4,000
Purchase returns and allowances 2,000
Baby uses one of the factory overhead control account and charges factory overhead to
production at 70% of direct labor cost. The company does not formally recognize
over/under applies overhead until year-end.
42. Baby Company’s prime cost for November is:
a. P370,000 
b. P168,000 
c. P363,000 
d. P170,000 
43. Baby Company’s cost of goods sold for November is:
a. P484,000 
b. P491,000 
c. P502,000 
d. P476,000 
44. Baby Company’s net charge to factory overhead control for the month of November is:
a. P8,000 debit, overapplied 
b. P8,000 debit, underapplied 
c. P8,000 credit, overapplied 
d. P8,000 credit, underapplied 

Question 45 and 46 are based on the following:

 MG tool Inc. has three service departments that support the production area. Outlined
below is the estimated overhead by department for the upcoming year.

Estimated Number of  
Service Departments Overhead Employees
Receiving P25,000 2
Repair 35,000 2
Tool 10,000 1
Production Departments
Assembly 25
Boiling 12
The Repair Department supports the greatest of departments, followed by the Tool
Department. Overhead cost is allocated to departments based upon the number of 
employees.

45. Using the direct method of allocation, how much of the Repair Department overhead will
be allocated to the Tool Department?
a. Zero
b. P875
c. P7,000  
d. P11,667 
46. Using the step-down method of allocation, the allocation from the Repair Department to
the Tool Department would be:
a. Zero
b. P875
c. P7,000  
d. P11,667 

Question 47 and 48 are based on the following information:

MG Metal Shop Inc., manufactures metal products that require casting, such as engine
blocks, pistons, and engine housings. During the current year, an order of 30,000 custom
housing was begun on job number 202 for Mr. German. After the job was completed, the
housing was inspected and 4% of the units were determined to be defective. Mr.German
agreed to accept the goods units only at 140% of cost. The spoilerd units can be sold as seconds
for P15 each. Spoiled goods are kept in an inventory account separate from finished goods.

Total costs charged to job number 202 are:

Materials P276,000
Labor (6,000 hours x P14 per hour) 84,000
Factory overhead (P30 per labor hour) 180,000

47. If the spoilage units are the result of an internal failure, what is the unit cost of good units?
a. P18.00  
b. P19.50  
 c. P18.50  
d. P19.00’ 
48. If the spoilage is attributable to Job 202 only, what is the unit selling price of the good units?
a. P25.375
b. P20.50  
c. P25.00  
d. P20.375
Use the following data for Question 49 and 50.
Muscle Machine Shop manufactures lifting equipment. One order from Simmer’s World for 200
lifting equipment showed the following costs per unit:
Materials P400
Labor 175
Factory overhead, 160% of direct labor cost (150% in
Cases in which any defective unit costs are to
Charged to a specific order).
Final inspection revealed that 15 of the units were not properly produced. Correction of each
defective unit requires P50 for materials, P80 for labor, and factory overhead at the a ppropriate
rate.
49. Assuming cost of defective units is charged to all the jobs, what is the unitr cost of finished
goods?
a. P650  
b. P640  
c. P655
d. P550  
50. Assuming cost of defective units is charged to the job order, what is the unit cost of each
unit manufactured?
a. P674.85
b. P475.50 
c. P656.25
d. P690.50