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Step 1
NOTE : As per BARTLEBY guidelines, when multiple questions are given then first question is to be solved or otherwise mentioned.
1. Variable operating expenses which are other than the cost of gods sold = 10% of sales
This variable operating expenses are ρáíd for in the month of following of sales.
It means March month variable expenses are ρáíd in the month of April.
March month variable operating expenses = 10% of sales of March
= 10% x P560000
= P56000
This March variable operating expenses are ρáíd in the month of April.
Step 2
2. Depreciation = P336000
Depreciation for April = P336000/12
= P28000
However, depreciation is a non cash expense.
3. Advertising = P576000
Advertising for April = P576000/12
= P48000
4. Insurance = P144000
Insurance for April = P144000/12
= P12000
5. Salaries = P864000
Salaries for April = P864000/12
= P72000
6. Property taxes = P192000
Property taxes for April = P192000/12
= P16000
Step 3
Cash disbursement for operating expenses other than the cost of good sold for the month of April is
= Variable operating expenses + Advertising + Insurance + Salaries + Property taxes
= P56000 + 48000 + 12000 + 72000 + 16000
= P204000
Hence, cash disbursement for operating expenses other the cost of goods sold for the month of April = P204000.
Option b = P204000 is the correct answer.
Other options a = P232000 which is inclusive of depreciation expense which is incorrect answer, c and d are irrelevant options.
 

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