Exercise 7. Tagum Medical Center has collected data on all of its activities for the past seven months. Data for the cardiac nursing care follow: Hours of Nursing Care 1,700 1,550 1,200 1,600 1,800 1,330 1,700 Cost September 2016 P69,500 64,250 52,000 66,000 83,000 66,550 79,500 October 2016 November 2016 December 2016 January 2017 February 2017 March 2017 Required: 1. Using the high-low method, calculate the variable rate per hour and the fixed cost for the nursing care activity. 2. Upon looking into the events that happened at the end of 2016, you find that the cardiology ward bought a cardiac-monitoring machine for the nursing station. A decision was also made to add a new supervisory position for the evening shift. Monthly depreciation on the monitor and the salary of the new supervisor totals P10,000. Calculate the fixed cost and variable rate applicable to November 2016 and the fixed cost and variable rate applicable to March 2017? 3. What is the expected cost for the month of April 2017 assuming that the center operates at 75,000- patient level

Zina Manufacturing Company started and completed Job 501 in December with the following Job Cost Sheet and transferred it to the warehouse. Direct Materials Date Dec 17 Dec 30 Total Direct Labor Amount Date Amount $2,000 Dec 20 $4,000 8,000 Dec 30 3,800 Total Job Cost Sheet - Job No. 501 Total Cost The journal entry to record the transaction is A) WIP Inventory FG Inventory B) Cost of Goods Sold WIP Inventory C) FG Inventory WIP Inventory D) FG Inventory WIP Inventory Debit Credit 35,800 17,800 17,800 Manufacturing Overhead Date Amount Dec 24 $10,000 Dec 30 8,000 Total 35,800 35,800 17,800 17,800 35,800

What is COSO? What is the PCAOB?  Why are they important?

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