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Worksheets

BUSINESS MATHEMATICS

Total questions: 154

Worksheet time: 3hrs 30mins

Name
Class
Date
1.

If 2 - (-2) then the result is

a)

0

b)

4

c)

-2

d)

+2

2.

if -3 (+) -6 then the Result is

a)

-3

b)

+3

c)

-9

d)

+9

3.

if - 3 multiplies with -3 the result is

a)

-9

b)

0

c)

27

d)

9

4.

if 6 is multiplied with -2 then the result is

a)

-12

b)

+12

c)

-8

d)

+8

5.

if -3 is divided with -3 then the result is

a)

0

b)

+1

c)

-1

d)

-9

6.

if 6 is divided with -3 then the result is

a)

-2

b)

2

c)

-18

d)

+18

7.

4x + 2 = 6 then the Value of X is

a)

1

b)

-1

c)

0

d)

1/2

8.

If 3x - 2 = 4 then X is

a)

0

b)

1

c)

-2

d)

2

9.

in the Friction 5/3, the Numerator Value is

a)

5

b)

3

c)

5/3

d)

3/5

10.

What is the price at which the manufacturer sell the goods to the customer (retailer)?

a)

Net Price

b)

List Price

11.

_____ is the price at which the customer (retailer) pays to the manufacturer.

a)

Net Price

b)

List Price

12.

List Price is bigger than Net Price

a)

Yes

b)

No

13.

List price is also known as ________

a)

Net Price

b)

Catalogue Price

c)

Listed Price

d)

Advertised Price

14.

The abbreviation of List Price is (a)  

15.

The abbreviation of Net Price is (a)  

16.

Trade discount (TD) is

a)

The discount offered by the manufacturer to the customer (retailer/wholesaler)

b)

The amount that have to be calculated on the list price (LP)

c)

It is the difference between list price (LP) and net price (NP)

d)

Is the amount in Ringgit

e)

Reductions on the amount due to customers who pay their bills within a given period of time to encourage customer payment of bills

17.

When only one discount rate is offered, it is (a)  

18.

When more than one discounts are offered, it is (a)  

19.

Cash Discount (CD) is _____

a)

Reduction on the amount of bills to encourage prompt payment of bills

b)

Amount in Ringgit

c)

Offered when the customers make a payment within the stipulated period of time

d)

Offered in cash discount term such as, 3/10, 2/20, n/30

e)

Amount in percentage

20.

Trade Discount (TD) can be calculated based on List Price (LP)?

a)

Yes

b)

No

21.

Bill of invoice contains of _____

a)

Net Price (NP)

b)

List Price (LP)

c)

Cost

22.

Kinabalu store offers discount of 12% on A4 paper it sells.


12% is _____

a)

Chain Discount Rate

b)

Single Discount Rate

23.

Kinabalu store offers discount of 12% on A4 paper it sells that is advertised at RM14


RM 14 is _____

a)

Net Price (NP)

b)

List Price (LP)

c)

Trade Discount (TD)

d)

Cash Discount (CD)

24.

A bill of RM1000 including a prepaid handling charge of RM150.

What is RM 1OOO?

a)

List Price (LP)

b)

Net Price (NP)

c)

Bill (invoice)

d)

Cost

25.

A bill of RM1000 including a prepaid handling charge of RM150.

What is Rm 150?

a)

List Price (LP)

b)

Net Price (NP)

c)

Bill (invoice)

d)

Cost

26.

A bill of RM1000 including a prepaid handling charge of RM150.


How much is the List Price (LP)

a)

RM 950

b)

RM 850

c)

RM 1150

d)

RM 1050

27.

An invoice of RM 1500 is offered cash discount terms of 5/10, 3/20, n/60


What is the value of RM 1500?

a)

Net Price (NP)

b)

List Price (LP)

c)

Bill

d)

Cost

28.

An invoice of RM 1500 is offered cash discount terms of 5/10, 3/20, n/60


What is 5/10 stand for?

a)

5 divided with 10

b)

5% will be offered if the buyer or customer manage to pay the bills within 10 days

c)

5% will be offered if the buyer or customer manage to pay the bills within 20 days

d)

No discount offered

29.

An invoice of RM 1500 is offered cash discount terms of 5/10, 3/20, n/60


What is n/60 stand for?

a)

n divided with 60

b)

Cash discount will be offered if the buyer or customer manage to pay the bills within the discount period

c)

cash discount will be offered if the buyer or customer manage to pay the bills within 20 days

d)

No discount offered, buyer have to pay full amount of bill

30.

The person or (institution) who invests the money or makes the funds available

a)

Lender or Creditor

b)

Borrower or Debtor

c)

Principal

d)

Bondholder

31.

The person or (institution) who owes the money or avails of the funds from the lender

a)

Lender or Creditor

b)

Borrower or Debtor

c)

Principal

d)

Bondholder

32.

The date on which money is received by the borrower

a)

Origin or Loan Date

b)

Repayment Date or Maturity Date

c)

Time

d)

Annually

33.

The date on which the money borrowed or loan is to be completedly repaid.

a)

Origin or Loan Date

b)

Repayment Date or Maturity Date

c)

Time

d)

Annually

34.

The amount of money borrowed or invested on the origin date.

a)

Principal (P)

b)

Interest (I)

c)

Simple Interest

d)

Maturity Value or Future Value

35.

Amount paid or earned for the use of money

a)

Coupon

b)

Interest (I)

c)

Simple Interest

d)

Compound Interest

36.

Interest is computed on the principal and then added to it.

a)

Coupon

b)

Interest (I)

c)

Simple Interest

d)

Compound Interest

37.

Interest is computed on the principal and also on the accumulated past interests.

a)

Coupon

b)

Interest (I)

c)

Simple Interest

d)

Compound Interest

38.

The amount after a number of years that the lender receives from the borrower on the maturity date.

a)

Principal (P)

b)

Interest (I)

c)

Simple Interest

d)

Maturity Value or Future Value (F)

39.

The annual rate, usually in percent, charged by the lender, or rate of increase of the investment

a)

Principal (P)

b)

Interest (I)

c)

Rate (r)

d)

Maturity Value or Future Value (F)

40.

A bank offers a 0.25% annual simple interest rate for a particular deposit. After a year 2,500 pesos will be earned from 1 million pesos deposited. What is the interest?

a)

1 Million

b)

2500

c)

0.25%

d)

1 year

41.

A bank offers a 0.25% annual simple interest rate for a particular deposit. After a year 2,500 pesos will be earned from 1 million pesos deposited. What is the principal amount?

a)

1 Million

b)

2500

c)

0.25%

d)

1 year

42.

A bank offers a 0.25% annual simple interest rate for a particular deposit. After a year 2,500 pesos will be earned from 1 million pesos deposited. How many years it takes to earn an interest of 2,500 pesos.

a)

2 years

b)

half a year

c)

5 years

d)

1 year

43.

How long will 1 Million pesos earn a simple interest of 100,000 at 1% per annum?

a)

5 years

b)

10 years

c)

4 years

d)

12 years

44.

Mr. Sarmiento aims to have his investment grow to P500,000 in 4 years. how much should he invest in an account that pays 5% compounded annually?

a)

411,351.24

b)

607,753.13

c)

389,451

d)

745,212.90

45.

James aims to accumulate 1 Million pesos in 12 years. Which investment will require the smallest present value?

a)

8% simple interest

b)

8% Compounded Annually

c)

8% Compounded Quarterly

d)

8% Compounded Monthly

46.

Two annual rates with different conversion periods that will earn the same maturity value for the same time/term

a)

Equivalent rates

b)

Nominal rates

c)

Effective rates

d)

Common rates

47.

Annual interest rate (maybe compounded more than once a year)

a)

Equivalent rates

b)

Nominal rates

c)

Effective rates

d)

Common rates

48.

Rate when compounded annually will give the same compound each year with the normal rate

a)

Equivalent rates

b)

Nominal rates

c)

Effective rates

d)

Common rates

49.

Raffy is planning to invest P20,000.00. At what rate compounded semi-annually will accumulate her money to P25,000.00 in 3 years?

a)

7.58%

b)

12.48%

c)

6.32%

d)

9%

50.

A sequence of payments made at equal (fixed) intervals or periods of time

a)

Annuity

b)

Bond

c)

Stocks

d)

Income

51.

An annuity where the payment interval is the same as the interest period

a)

Simple Annuity

b)

General Annuity

c)

Ordinary Annuity

d)

Annuity Certain

52.

An annuity where the payment interval is NOT the same as the interest period

a)

Simple Annuity

b)

General Annuity

c)

Ordinary Annuity

d)

Annuity Certain

53.

A type of annuity in which the payments are made at the end of each payment interval.

a)

Simple Annuity

b)

General Annuity

c)

Ordinary Annuity

d)

Annuity Certain

54.

An annuity in which payments begin and end at definite times

a)

Simple Annuity

b)

Deferred Annuity

c)

Ordinary Annuity

d)

Annuity Certain

55.

The buyer of the house and lot pay P200,000 cash and P10,000 every month for 20 years. If money is 9% compounded monthly, how much is the cash value of the lot?

a)

1,311,449.54

b)

1,411,449.54

c)

1,511,449.54

d)

1,211,449.54

56.

A refrigerator is for sale at P17,999 in cash or on terms, P1,600 each month for the next 12 months. Money is 9% compounded monthly. Which is lower?

a)

Cash price

b)

The present value of the installment terms

57.

In a general annuity, variable 'j' stands for?

a)

The regular payment

b)

the equivalent interest rate per payment interval converted from the interest rate per period.

c)

the interest rate per period

d)

the number of conversion periods in the deferral.

58.

RCS Bank pays interest at the rate of 2% compounded quarterly. How much will Raphael have in the bank at the end of 5 years if he deposits P3,000 every month?

a)

P189,126.38

b)

P117,110.88

c)

P138,668.16

d)

P110,552.28

59.

Ms. Laarni is a beneficiary of a P1,000,000 insurance policy. Instead of taking the money as lump sum, she opted to receive a monthly stipend over a period of 10 years. If the insurance policy pays an interest of 5% compounded annually, what will be her monthly stipend?

a)

P100,000

b)

P10,552.28

c)

P50,000

d)

P17,552.28

60.

An annuity that does not begin until a given time interval has passed

a)

Simple Annuity

b)

Deferred Annuity

c)

Ordinary Annuity

d)

Annuity Certain

61.

A place where stocks can be bought or sold.

a)

Stock Market

b)

Philippine Stock Exchange

c)

Stocks

d)

Bonds

62.

Share in the company's profit

a)

Dividend

b)

Bonds

c)

Share

d)

Par Value

63.

Periodic interest payment that the bondholder receives during the time between purchase date and maturity date

a)

Coupon

b)

Share

c)

Bond

d)

Par Value

64.

A financial institution declared a dividend of P75,000.000 for its common stock. Suppose there are 900,000 shares of common stock, how much is the dividend per share?

a)

P100

b)

P83.33

c)

P94.25

d)

P57.58

65.

A whole is divided into more than two parts.

a)

Partitive Proportion

b)

Inverse Proportion

c)

Direct Proportion

d)

Ratio and Proportion

66.

Two variables say x and y, varying such that as x increases, y also increases or as x decreases, y also decreases always the proportionally; that is the ratio x/y same. The same holds true with the ratio y/x.

a)

Partitive Proportion

b)

Inverse Proportion

c)

Direct Proportion

d)

Ratio and Proportion

67.

This are those numbers which come to an end after few repetitions after decimal point.

a)

Vinculum

b)

Repeating Decimals

c)

Terminating Decimals

d)

Fractions

68.

It is the upper portion of the fraction.

a)

Denominator

b)

Fraction

c)

Vinculum

d)

Numerator

69.

Simply tells us how many parts of a whole we have. It is composed of numerator and denominator.

a)

Denominator

b)

Fraction

c)

Vinculum

d)

Numerator

70.

It is the lower portion of the fraction.

a)

Denominator

b)

Fraction

c)

Vinculum

d)

Numerator

71.

Write 2/5 as a percent

a)

40%

b)

4%

c)

0.4%

d)

0.004%

72.

Change 0.8 to a fraction

a)

4/10

b)

4/5

c)

3/5

d)

3/10

73.

Write 3/10 as a percent

a)

3%

b)

30%

c)

0.3%

d)

0.03%

74.

Write 2 1/4 as a percent.

a)

22.5%

b)

2.25%

c)

225%

d)

0.225%

75.

The price paid to obtain or purchase an item.

a)

Cost

b)

Rate

c)

Profit

d)

Expenses

76.

It is a reduction in the selling price of a product which occurs in response to a certain market condition.

a)

Mark-up

b)

Markdown

c)

Mark-on

d)

Margin

77.

It is the price of a product increase after another increase.

a)

Mark-up

b)

Markdown

c)

Mark-on

d)

Margin

78.

The price which the seller put on a certain product or service.

a)

Cost

b)

Expenses

c)

Profit

d)

Selling Price

79.

The cost of which a business spent on their operation.

a)

Rate

b)

Cost

c)

Profit

d)

Expenses

80.

The amount obtained when the revenue of a business activity exceeds the total cost.

a)

Rate

b)

Cost

c)

Profit

d)

Expenses

81.

It is the price that a seller or a business owner must add in order to sustain his business and gain a profit.

a)

Margin

b)

Markdown

c)

Mark-up

d)

Mark-on

82.

Business owners reduce the price to match competitor’s price adjustments

a)

Margin

b)

Markdown

c)

Mark-up

d)

Mark-on

83.

The point when the income of business is equal to its expenditure, showing that there is neither profit nor loss.

a)

Break-even

b)

Profit

c)

Rate

d)

Cost

84.

The amount of a charge with reference to some basic amount. It is usually expressed in percent.

a)

Break-even

b)

Profit

c)

Rate

d)

Cost

85.

Add: 0.1 + 1.1 + 1.001 + 11.01

a)

13.111

b)

11.111

c)

13.211

d)

13.22

86.

Round off 15.125 pesos to the nearest centavo.

a)

15.12

b)

15.13

c)

15.11

d)

15.10

87.

What is 5% of 20?

a)

1

b)

2

c)

5

d)

10

88.

What part of 17 is 51?

a)

13\frac{1}{3}

b)

112\frac{1}{12}

c)

15\frac{1}{5}

d)

25\frac{2}{5}

89.

What part of 17 is 51?

a)

13\frac{1}{3}

b)

112\frac{1}{12}

c)

15\frac{1}{5}

d)

25\frac{2}{5}

90.

Perform the indicated operation: 121413\frac{1}{2}-\frac{1}{4}-\frac{1}{3}  

a)

112-\frac{1}{12}

b)

112\frac{1}{12}

c)

512\frac{5}{12}

d)

712\frac{7}{12}

91.

0.02 is read as _____.

a)

2 tens

b)

2 hundreds

c)

2 tenths

d)

2 hundredths

92.

Similar Fractions have the same denominators.

a)

True

b)

False

93.

A fraction n/d is said to be in lowest term if the greatest common factor of n and d is 0.

a)

True

b)

False

94.

To change mixed number to improper, multiply the denominator to the whole number then add it to the numerator.

a)

True

b)

False

95.

At a movie premiere, the number of children, men and women who attended were in the ratio 2:3:4. If 236 children watched the premiere, how many persons were in the audience?

a)

826

b)

1500

c)

980

d)

1062

96.

If the tuition fee in a certain school increased by 12% and last year’s tuition fee was P35,000, what is the new tuition fee?

a)

P4,200

b)

P42,000

c)

P38,500

d)

P39,200

97.

What is 2/3 of 12?

a)

4

b)

6

c)

8

d)

7

98.

If the net price of a rubber shoes is P1,200 and the trade discount rate is 40%, the list price is ______________.

a)

P3,000

b)

P2,500

c)

P2,000

d)

P1,500

99.

20% of what number is 16?

a)

80

b)

3.2

c)

15\frac{1}{5}

d)

0.20

100.

Two equivalent ratios joined by an equal sign

a)

current ratio

b)

proportion

c)

quick ratio

d)

quotient

101.

Maria assembled widgets M-F as follows: 23, 34, 52, 47, 31

She gets paid P4.25 per widget. How much did she get paid?

a)

P794.75

b)

P748

c)

P770

d)

P765

102.
Lindsey, Lyle, Matt, and Rishi each brought 6 guests to the school play.  How many guests were at the school play?
a)
6
b)
18
c)
10
d)
24
103.
Emily is a baker.  She bakes 24 loaves of bread, and places them into 4 bags.  How many loaves are in each bag?
a)
48
b)
60
c)
6
d)
4
104.

What is 3/10 in decimal?

a)

3

b)

1

c)

0.3

d)

0.5

105.

A refrigerator is for sale at P17,999 in cash or on terms, P1,600 each month for the next 12 months. Money is 9% compounded monthly. Which is lower?

a)

Cash price

b)

The present value of the installment terms

106.

Write 3/10 as a percent

a)

3%

b)

30%

c)

0.3%

d)

0.03%

107.

Simply tells us how many parts of a whole we have. It is composed of numerator and denominator.

a)

Denominator

b)

Fraction

c)

Vinculum

d)

Numerator

108.

James aims to accumulate 1 Million pesos in 12 years. Which investment will require the smallest present value?

a)

8% simple interest

b)

8% Compounded Annually

c)

8% Compounded Quarterly

d)

8% Compounded Monthly

109.

A financial institution declared a dividend of P75,000.000 for its common stock. Suppose there are 900,000 shares of common stock, how much is the dividend per share?

a)

P100

b)

P83.33

c)

P0.083

d)

P57.58

110.

Interest is computed on the principal and then added to it.

a)

Coupon

b)

Interest (I)

c)

Simple Interest

d)

Compound Interest

111.

Two variables say x and y, varying such that as x increases, y also increases or as x decreases, y also decreases always the proportionally; that is the ratio x/y same. The same holds true with the ratio y/x.

a)

Partitive Proportion

b)

Inverse Proportion

c)

Direct Proportion

d)

Ratio and Proportion

112.

What percent of 24 is 12?

a)

25%

b)

50%

c)

60%

d)

75%

113.

The amount of money borrowed or invested on the origin date.

a)

Principal (P)

b)

Interest (I)

c)

Simple Interest

d)

Maturity Value or Future Value

114.

Mr. Sarmiento aims to have his investment grow to P500,000 in 4 years. how much should he invest in an account that pays 5% compounded annually?

a)

411,351.24

b)

607,753.13

c)

389,451

d)

745,212.90

115.

A bank offers a 0.25% annual simple interest rate for a particular deposit. After a year 2,500 pesos will be earned from 1 million pesos deposited. What is the interest?

a)

1 Million

b)

2500

c)

0.25%

d)

1 year

116.

A bank offers a 0.25% annual simple interest rate for a particular deposit. After a year 2,500 pesos will be earned from 1 million pesos deposited. How many years it takes to earn an interest of 2,500 pesos.

a)

2 years

b)

half a year

c)

5 years

d)

1 year

117.

Express 200% as a decimal.

a)

20

b)

2

c)

0.2

d)

0.02

118.

What is 3/10 in decimal?

a)

3

b)

1

c)

0.3

d)

0.5

119.

The practice of making one's living by engaging in commerce.

a)

Management

b)

Accounting

c)

Business

d)

Governance

120.

A form of business where two or more people share ownership, as well as the responsibility for managing the company and the income or losses.

a)

Sole proprietorship

b)

Partnership

c)

Corporation

d)

Cooperative

121.

A company or group of people authorized to act as a single entity (legally a person) and recognized as such in law.

a)

Sole proprietorship

b)

Partnership

c)

Corporation

d)

Cooperative

122.

A business that can be owned and controlled by an individual

a)

Sole proprietorship

b)

Partnership

c)

Corporation

d)

Cooperative

123.

It measures the profit or loss that an organization has made over a set of time, quarterly or yearly.

a)

Income Statement

b)

Balance Sheet

c)

Cash Flow Statement

d)

Statement of Changes in Owners' Equity

124.

A financial statement that presents all the assets of, and claims against, or the liabilities and equity, of the firm at a particular period of time.

a)

Cash Flow Statement

b)

Income Statement

c)

Statement of Changes in Owners' Equity

d)

Balance Sheet

125.

The overview of the company’s financial health. This gives data on the cash provided or used in operating activities.

a)

Statement of Changes in Owners' Equity

b)

Cash Flow Statement

c)

Income Statement

d)

Balance Sheet

126.

This is what remains of the selling price (sales) after all costs and expenses had been deducted.

a)

Sales

b)

Gross Profit

c)

Operating Expenses

d)

Profit

127.

A property owned by a person or company, regarded as having value and available to meet debts, commitments, or legacies.

a)

Owners' Equity

b)

Assets

c)

Liabilities

d)

Profit

128.

It refer to the total sales. Sales discounts and sales returns and allowances are deducted from the gross sales to arrive at the net sales.

a)

Cost of Sales

b)

Operating Expenses

c)

Gross Sales

d)

Operating Profit

129.

What decimal is represented by the fraction above?

a)

8

b)

8.0

c)

0.8

d)

0.08

130.

Which decimal is represented by the fraction above?

a)

0.32

b)

3.2

c)

32.0

d)

0.032

131.

Which fraction does the grid represent?

a)

6/100

b)

60/10

c)

6/10

d)

6

132.

Which decimal does the grid represent?

a)

0.3

b)

0.28

c)

0.028

d)

2.8

133.

Fractions and decimals can be expressed in terms of the other.

a)

true

b)

false

c)

either of the two

d)

cannot be determined

134.

Change ⅚ into its decimal form, the answer is

a)

0.3333...

b)

0.2333...

c)

0.8333...

d)

0.8383...

135.

The number of 9s in the denominator is the same as the number of digit that repeats.

a)

true

b)

false

c)

either of the two

d)

neither of the two

136.

What is 0.6666... in fraction form?

a)

1/3

b)

1/4

c)

3/4

d)

2/3

137.

Which decimal represents the given fraction above?

a)

0.60.\overline{6}

b)

0.660.\overline{66}

c)

0.060.\overline{06}

d)

0.6

138.

Write 0.6 as a fraction.

a)

6/100

b)

1/6

c)

3/5

d)

5/3

139.
Convert 1/4 to a decimal.
a)
0.25
b)
0.5
c)
0.14
d)
0.3
140.
Convert 1/2 to a decimal.
a)
0.25
b)
0.3
c)
0.55
d)
0.5
141.

Convert 5 1/10 to a decimal.

a)

5.01

b)

5.1

c)

5.001

d)

50

142.
Convert 1/8 to a decimal.
a)
0.18
b)
0.375
c)
0.625
d)
0.125
143.
Convert 0.65 into a fraction and simplify
a)
65/100
b)
13/20
c)
6.5/100
d)
6.5/10
144.
What is 0.8 in fraction form?
a)
4/3
b)
4/5
c)
8/100
d)
8/1000
145.

Convert 0.17 into a simplified fraction

a)

17/100

b)

17/10

c)

17/1000

d)

8/50

146.
Convert 4/5 to a decimal
a)
.45
b)
.80
c)
.40
d)
.54
147.
Convert 0.35 into a fraction and simplify.
a)
35/10
b)
7∕20
c)
5/20
d)
.35/100
148.

An item costs ₱2,000.00. Assume an original selling price of ₱2,300.00. The selling price was raised to ₱2,500.00. It was later on tagged to sell at ₱2,100.00.

How much is the mark-on?

a)
₱300.00
b)
₱500.00
c)
₱100.00
d)
₱200.00
149.

An item costs ₱2,000.00. Assume an original selling price of ₱2,300.00. The selling price was raised to ₱2,500.00. It was later tagged to sell at ₱2,100.00.

What percent is the mark-on based on cost?

a)

10%

b)

15%

c)

20%

d)
30%
150.

An item costs ₱2,000.00. Assume an original selling price of ₱2,300.00. The selling price was raised to ₱2,500.00. It was later tagged to sell at ₱2,100.00.

How much is the additional markup?

a)
₱200.00
b)
₱300.00
c)
₱400.00
d)
₱500.00
151.

An item costs ₱2,000.00. Assume an original selling price of ₱2,300.00. The selling price was raised to ₱2,500.00. It was later tagged to sell at ₱2,100.00.

How much is the additional markdown?

a)
₱200.00
b)
₱300.00
c)
₱400.00
d)
₱500.00
152.

A television set was bought for ₱5,500.00 net discount. The selling price was listed at ₱9,123.00.

How much was the discount?

a)

₱5,500.00

b)
₱4,123.00
c)

₱3,623.00

d)

₱3,123.00

153.

A television set was bought for ₱5,500.00 net discount. The selling price was listed at ₱9,123.00.

Compute the discount rate.

a)

60%

b)

50%

c)

40%

d)

30%

154.

Jan is a sales manager receiving a monthly salary of ₱20,000, and a commission of 5% on his sales. He is also given an override of 1% on his men's sales. For the month of August, Jan sold a total of ₱110,000.00. His men sold a total of ₱380,500.00. Compute for his gross earnings.

a)
₱25,500.00
b)
₱26,000.00
c)
₱25,805.00
d)

₱29,305.00