On January 1, 20x1, Pete Electrical Shop received from Marion Trading 300 pieces of bread toasters. Pete was to sell these on consignment at 50% above original cost, for a 15% commission on the selling price. After selling 200 pieces, Pete had the remaining unsold units repaired for some electrical defects for which he spent ₱2,000. Marion subsequently increased the selling price of the remaining units to ₱330 per unit. On January 31, 20x1, Pete remitted ₱64,980 to Marion after deducting the 15% commission, ₱850 for delivery expenses of sold units, and ₱2,000 for the repair of 100 units. The consigned goods cost Marion Trading ₱200 per unit, and ₱900 had been paid to ship them to Pete Electrical Shop. All expenses in connection with the consignment were reimbursable to the consignee. How much is the Consignment Sale?   a. 78,005 b. 67,830 c. 79,800 d. 64,980

FINANCIAL ACCOUNTING
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ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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On January 1, 20x1, Pete Electrical Shop received from Marion Trading 300 pieces of bread toasters. Pete was to sell these on consignment at 50% above original cost, for a 15% commission on the selling price. After selling 200 pieces, Pete had the remaining unsold units repaired for some electrical defects for which he spent ₱2,000. Marion subsequently increased the selling price of the remaining units to ₱330 per unit. On January 31, 20x1, Pete remitted ₱64,980 to Marion after deducting the 15% commission, ₱850 for delivery expenses of sold units, and ₱2,000 for the repair of 100 units. The consigned goods cost Marion Trading ₱200 per unit, and ₱900 had been paid to ship them to Pete Electrical Shop. All expenses in connection with the consignment were reimbursable to the consignee. How much is the Consignment Sale?
 
a. 78,005
b. 67,830
c. 79,800
d. 64,980
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