5:14 46 1 100 MT Short Case... E Q ... MANAGEMENT ACCOUNTING Short Case Study Midterms | A.Y. 2022-2023 The Case Paul Marasigan owns PM Brewery, a microbrewery in Butuan City, Agusan del Norte. He charges distributors P100 per case for his premium beer. The distributors tack on 25% when selling retailers who in turn add a 30% markup before selling the beer to consumers, In the most recent year, PM Brewery's revenue was IS million, and its net operating income was P700,000. Paul reports that the costs of making one case of his premium beer are P32 for raw ingredients, P20 for labor, and P4 for bottling and packaging, and P12 for utilities. Assume Paul has approached your bank for a loan. As the loan officer, you should consider a variety of factors, including the PM Brewery's margin of safety. Assuming that other information about the company is favorable, would you consider PM Brewery's margin of safety to be comfortable enough to extend a loan? Instructions: Show a complete analysis to support your answer, A4, typewritten, 12 pts., Arial, 1" margin on all sides, PDF Filename: [Section]-MTCaseStudy-[LastName].pdf Rubrics: The following rubrics shall be used in grading your outputs: Substance: Analysis 25% Application of concepts 25% Additional concepts introduced 10% Reasonableness of assumed operational context 10% Soundness of reason/logic 10% Total 80% Form: Overall presentation/ Relevant creativity 10% Spelling and grammar 10% Total 20% Overall Total 100% O O