Determine missing amounts for contribution margin.

Unit selling Unit variable Contribution Contribution

price costs Margin per unit
P 250 P 170 (a) 80 (b) 32%
P 500 (c) 300 P 200 (d) 40%
(e) 1,000 (f) 700 P 300 30%
In order to comply with the requirements given by LTO and LTFRB, give the processes and
requirements of the following:

1. Registration of Brand New Local/Imported Trailer

PROCESSES:
 Gather all of the paperwork you’ll need to register your car.
 Report to the LTO inspector officer, who will direct you to the LTO cashier after
seeing your emission test papers.
 Hand over your documents to the teller (OR, CR, CTPL, emission result) and wait for
them to be processed.
 Wait for your number to be called, then pay the registration fee, which is determined
by the kind of vehicle, class, and weight of the vehicle.
 Always remember to adhere to the LTO deadline, as failing to do so will result in a
PHP200 penalty if you miss your deadline by a week. If your payment is more than a
month late, the LTO will levy a 50 percent MV User Charge on you (MVUC)
 Take note that LTO requires you to have a CTPL of at least P950.
REQUIREMENTS:
 Original Sales Invoice or Commercial Invoice issued by the Country of Origin
 Appropriate Insurance Certificate of Cover
 Original Certificate of Stock Reported (CSR)
Original PNP-HPG MV Clearance Certificate
2. Registration of Motor Vehicle Renewal of Registration (PRIVATE/GOVERNMENT)
PROCESSES:
Step 1: Stick to your original LTO branch. Your vehicle registration can be renewed at
any LTO online district or extension branch. You can save money by returning to the branch
where you first registered. You won’t have to pay the PHP 100 Change Venue fee to move
your records to the local database if you do it this way.
Step 2: Test your car’s emissions. Complying with the Clean Air Act is a part of the
registration process (Republic Act 8749). Stricter regulations for harmful pollutants including
hydrocarbon and carbon monoxide have been set to reduce air pollution. For testing your
car’s smoke emission, you will be charged a modest cost.
Step 3: You need to hand over your requirements, including your Compulsory Third
Party Liability (CTPL) Insurance Certificate of Cover (COC). You won’t be able to
renew your license without all of these documents. If you have to, use the Xerox machine at
the branch. You’ll simply have to pay a little price to do so.
Step 4: Have your car inspected. Your vehicle will be submitted to yet another inspection.
Your engine will be stenciled and your chassis number will be recorded, for example. Before
the car is inspected, you will be charged a nominal cost for stenciling.
Step 5: Process your payment. Imagine getting so far ahead in line that you discover you
don’t have enough money to complete the renewal process. Major annoyance! Prepare ahead
of time to avoid a headache. The following is a list of the fees you must pay at LTO.
Step 6: Get your renewed Certificate of Registration (CR) at the counter and take note of
your next renewal schedule.
REQUIREMENTS:
 Photocopy of Certificate of Registration (CR) and Official Receipt of payment
 Appropriate Insurance Certificate of Cover (COC)
  Duly accomplished and approved Motor Vehicle Inspection Report (MVIR)
 Certificate of Emission Compliance (CEC)
 Tax Identification Number
3. Registration for Driver’s license
Student Permit
 A student permit is only valid for one year.
PROCESSES:
1. Before you proceed to an LTO Office and apply for a Student Permit, make sure that you
have already completed a 15-hour Theoretical Driving Course (TDC) otherwise your
application will not be processed.
Arrive early at the LTO office. Preferably, transact with an LTO District Office where the
majority of applicants are renewing their licenses. For example, the LTO Driver's License
Renewal Office in certain malls is usually not congested, allowing you to complete the
application procedure in one day. You might be able to receive your Student Permit in
less than 30 minutes if you're lucky.
2. Go to the Customer Service Counter and request an Application for Driver’s License
Form and the Checklist of Requirements.
3. Prepare the relevant documents and fill out the application form.
4. Submit your completed application form, as well as any other papers, along with your
queue number. Your application and documentation will be checked for completeness
and validity by the evaluator.
5. Head to the designated area for the photo/signature taking and wait for your turn.
6. The approving officer will review and approve your application.
7. Go to the cashier and pay the required fees when your number gets called.
8. The releasing clerk will issue your Student Permit in the form of an Official Receipt. Fill
out the log form with your name and signature after acquiring your Student Permit.
REQUIREMENTS:
 Driver’s License Application Form. This is also known as the Application for
Driver’s License (ADL) form
 PSA-authenticated birth certificate (original and photocopy)
 Original and photocopy of any government-issued ID with photo and signature of the
applicant.
 Medical examination certificate (online only/electronically transmitted by the clinic).
 Theoretical Driving Course (TDC) certificates (electronically transmitted)
Additional Requirements.
For minors or applicants below eighteen (18) years old:
 Original copy of the duly notarized parent’s consent or an affidavit of the guardian
authorizing the applicant to secure/apply for a student permit.
 1 valid government-issued ID of consenting parent or guardian with photo and
signature (original and photocopy)
For married women:
 PSA-authenticated marriage contract (original and photocopy)
For foreigners:
 Applicant’s passport containing the following (original and photocopy): (a) Entry
date of at least one (1) month; and (b) Visa duration of at least six (6) months from
the date of application. Or, if born in the Philippines, submit a PSA-authenticated
birth certificate (original and photocopy)
Non-Professional Driver’s License
 A Non-Professional Driver’s License is only valid for five years.
PROCESSES:
1. Make sure you’ve finished an 8-hour Practical Driving Course (PDC) and received a
PDC Certificate before going to an LTO office to apply for a Non-professional Driver’s
License. Your application will not be considered if you do not have a PDC Certificate.
 You must also have an LTO Client ID, which verifies that you already have an LTO
Online Portal or Land Transportation Management System account (LTMS). You must
first create an LTMS account in order to acquire your client ID.
2. To the receiving personnel at the LTO Office, provide all of the documented criteria for
the Non-Professional Driver’s License Application. Don’t go to the LTO renewal offices
in malls, as they only handle renewals and student permit applications.
3. Receiving personnel will check the completeness of the documents and then transmit
them to the evaluator.
4. Evaluator will then review the applicant’s qualifications and if qualified, the application
will be encoded in the system.
5. Go to the Cashier and pay all the necessary fees when your name gets called.
6. Take the Non-Professional Driver's License Basic Driving Theory Test. You will be
given either the traditional written exam with 40 things and a passing grade of 30 or the
new digital/computerized exam with 60 items and a passing grade of 48, depending on
the LTO office. In any case, the LTO has reviewers available on its website and through
its online portal (or LTMS) to assist you in passing the exam.
7. If you passed the written examinations, the next step is to take the practical driving test.
8. After passing both the written examinations and the practical driving test, application will
be approved by the Approving Officer.
9. Go to the designated area for the photo and signature taking and wait for your name to be
called.
10. Upon approval, the Non-Professional Driver’s License and the Official Receipt will be
issued. On the Release Form, you must also write your name and sign your name.
REQUIREMENTS:
 Completely filled out Driver’s License Application Form. Also known as the
Application for Driver’s License (ADL) form,
 Original copy of valid Student Permit
 Taxpayer’s Identification Number or TIN, if you’re employed
 Medical examination certificate (online only/electronically transmitted by the clinic).
 Practical Driving Course (PDC) certificates (electronically transmitted)
Additional Requirements.
For applicants aged seventeen (17) years old:
 Original copy of the duly notarized parent’s consent or an affidavit of the guardian
authorizing the applicant to secure/apply for a student permit.
 1 valid government-issued ID of consenting parent or guardian with photo and
signature (original and photocopy)
Professional Driver’s License
 A Professional Driver’s License is only valid for five years.
PROCESSES:
1. Make sure you’ve finished an 8-hour Practical Driving Course (PDC) and received a
PDC Certificate before going to an LTO office to apply for a Professional Driver’s
License. Your application will not be considered if you do not have a PDC Certificate.
You must also have an LTO Client ID, which verifies that you already have an LTO web
portal or Land Transportation Management System account (LTMS).
2. Submit the required documentation for the Professional Driver’s License Application to
the receiving personnel at the LTO Office. Don’t go to the LTO renewal offices in malls,
as they only handle renewals and student permit applications.
3. Receiving personnel will check the completeness of the documents and transmit them to
the evaluator.
4. Evaluator will evaluate your qualifications and if you’re qualified, your application will
be encoded to the system.
5. Go to the Cashier and when your name gets called, pay all the necessary fees.
6. Take the Basic Driving Practical Test for a Professional Driver's License. You will be
given either the traditional written exam with 40 things and a passing grade of 30 or the
 new digital/computerized exam with 60 items and a passing grade of 48, depending on
the LTO office. In any case, the LTO provides reviewers on its website to assist you in
passing the exam. Following the written examination, you will be notified of the results.
7. When you passed the written examination, you’ll then take the practical driving test.
8. When you passed both the written examination and the practical driving test, the
Approving Officer will approve your application.
9. Go to the photo and signature taking and wait for your name to get called.
10. You will be given the Professional Driver's License and the Official Receipt once the
application has been approved. On the Release Form, you'll also be requested to write
your name and sign it.
Requirements:
 Completely filled out Driver’s License Application Form. Also known as the
Application for Driver’s License (ADL) form.
 Original copy of valid Student Permit
 Valid Non-Professional Driver’s License
 Taxpayer’s Identification Number or TIN, if you’re employed.
 Practical Driving Course (PDC) certificates (electronically transmitted)
4. Renewal of Driver’s license
PROCESSES:
1. Obtain a CDE certificate (Comprehensive Driver’s Education). If you are renewing a
non-professional or professional driver’s license, you must now provide a CDE
Certificate. Furthermore, you must have an LTO Client ID before visiting the LTO office.
The LTO Client ID serves as verification that you’ve already signed up for the LTMS
Public Portal. For additional information on how to create your LTMS account, see the
next section (LTMS Registration).
2. Go to the LTO office or license facility closest to you. Proceed to one of the LTO
renewal offices in chosen malls that are less busy for a faster transaction.
3. To the receiving personnel, submit all relevant documentation (usually on Window 1).
4. Your license information will be retrieved from the system by the personnel. You will be
provided the license details so that you can confirm whether all of the information is still
right or if any changes should be made. If no changes are required, you can move on to
the next stage.
5. Proceed to the cashier and pay the appropriate fees.
6. To get your photos, biometrics, and digital signature taken, go to the encoding section.
7. The expired card, as well as the Pro or Non-Pro Driver’s License Card with the Official
Receipt, will be released. On the Release Form, you will be requested to write your name
and sign it
REQUIREMENTS:
 Fully accomplished Application Form for Driver’s License (ADL)
 Original driver’s license (Non-Professional or Professional).
 Original and photocopy of any government-issued ID with photo and signature of the
applicant.
 Taxpayer’s Identification Number or TIN, if you’re employed.
 Medical examination certificate
 For holders of driver’s licenses that have expired for over 2 years: Certificates
proving that you have passed the theoretical and practical driving exams.
5. Renewal of Private Vehicle
PROCESSES:
The procedure for renewing your LTO is essentially the same as when you first register your
vehicle. To obtain a CEC, your vehicle must only pass an inspection and an emission test.
You can renew your car registration at any LTO online district/extension office, regardless of
the serving LTO branch.
1. To the LTO Receiving Clerk submit your documents. Original or photocopies of your
Official Receipt (OR) or Certificate of Registration are required (CR). If your vehicle is
for rental, you must additionally provide your Certificate of Public Convenience (CPC)
or Order for Dropping and Substitution (Change Classification).
2. Pay the Corresponding Fees. The cost of having the vehicle inspected should be the
same as the cost of an emission test performed by a private emission testing center,
according to the Department of Transportation (DoTr). This means that the cost will vary
depending on whatever testing center you select.
3. Undergo Vehicle Inspection. For the inspection report, an inspector will examine your
car and conduct an emission test. The report’s accuracy will be confirmed by an
authorized officer.
4. Receive Your Inspection Report and Requirements. Accept your MVIR and returned
criteria from the releasing clerk. If your car fails the inspection, you’ll be asked to fix the
problem and return for a re-inspection.
REQUIREMENTS:
 Original LTO copy or electronically transmitted appropriate Insurance Certificate of
Cover (Third Party Liability)
 Duly accomplished and approved Motor Vehicle Inspection Report (MVIR)
 Original Copy of Certificate of Emission Compliance

Also, each type of vehicle has a set of additional requirements.

Additional Requirement for Tax-Exempt Vehicle

 Original Endorsement with control number
Additional Requirement for Other Exempt Vehicle (OEV) under Special Economic Zones
 Original certification that proves the motor vehicle is still classified as an OEV
Additional Requirements for Vehicles Used for Rentals (For Hire Units)
 Electronically transmitted franchised confirmation or Provisional Authority (PA)
or petition for extension of validity duly received by the LTFRB with OR
 Certified copy of the Valid Motorized Tricycle Operator’s Permit (MTOP) with
Official Receipt
Additional Requirements for Stolen and Recovered Vehicles
 Presentation of original and submission of a photocopy of the Lifting of General
Alarm
 Presentation of original and submission of a photocopy of the Report of Recovery
 Presentation of original and submission of a photocopy of the of Alarm Sheet
 Original Certificate of re-stamping in case of tampered engine/chassis
 Original PNP Crime Laboratory (macro etching report) or National Bureau of
Investigation (NBI) report fully identifying the motor vehicle and stating therein
the tampering done on the engine or chassis, if any.