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Beau County Cable Services, Inc. is organized with three segments: Metro, Suburban, and Outlying. Data for these segments for the year just ended as follows: Metro Suburban Outlying Service Revenue P 90,000 P70,000 P 35,000 Variable Expenses 15,000 10,000 5,000 Controllable Fixed Expenses 30,000 25,000 10,000 Fixed Expenses controllable by others 20,000 15,000 5,000 In addition to the expenses listed above, the company has P6,000 common fixed expenses. The income tax expense for the year is P21,000. What is the segment margin associated with the Suburban Division? OP 15,000 OP 35,000 P 20,000 P 25,000 Total Manufacturing Costs Applied Overhead Costs, 75% of direct labor cost Selling expenses Administrative expenses P325,000 P 75,000 16,000 P 14,000 What is the conversion cost? P 75,000 O P175,000 P100,000 P131,250 The following standards for variable overhead have been established for a company that makes only one product: Standard labor-hour per unit of output 8.5 hours Standard labor rate P15.00 per hour The following data pertain to operations concerning the product for the last month: Actual hours worked 8,000 hours Actual total labor cost P128,000 Actual output 1,000 units What is the variable overhead rate variance for the month? P 7,500 U P 8,000 F P 7,500 F OP 8,000 U