I. Problem solving. Round off cost per equivalent unit and final answers to two decimal places. 1. KAYA MO YAN Corporation has the following activities: creating bills of materials (BOM), studying manufacturing capabilities, improving manufacturing processes, training employees, and designing tooling. The general ledger accounts reveal the following expenditures for manufacturing engineering: Salaries Php 150,000 Equipment 80,000 Supplies 20,000 Total Php 250,000 The equipment is used for two activities: improving processes and designing tooling. Thirty-five percent of the equipment's time is used for improving processes and sixty-five percent is used for designing tools. The salaries are for two engineers. One is paid Php 100,000, while the other earns Php 50,000. The Php 100,000 engineer spends 40% of his time training employees in new processes and 60%% of his time on improving processes. The remaining engineer spends equal time on all activities. Supplies are consumed in the following proportions: Creating BOMs 25% Studying capabilities 10% Improving processes 20% Training employees 25% Designing tooling 20% a. What is the cost assigned to the creating BOMs activity? b. What is the cost assigned to improving processes activity? c. What is the cost assigned to the training employees activity? d. What is the cost assigned to the designing tool activity? 2. KAYA MO BA Corporation recently installed an activity-based relational data base. Using the information contained in the activity relational table, the following pool rates were computed: Php 200 per purchase order Php 12 per machine hour, process A