1. **Problem Statement:** Calculate the base selling price of Nilagang baka using the Mark-Up Factor Pricing method given: - Budgeted food cost = 400000 - Budgeted food revenue = 700000 - Total ingredient cost of Nilagang baka = 120000 2. **Formula and Explanation:** Mark-Up Factor = \frac{Budgeted Food Revenue}{Budgeted Food Cost} Base Selling Price = Ingredient Cost \times Mark-Up Factor 3. **Calculate Mark-Up Factor:** $$\text{Mark-Up Factor} = \frac{700000}{400000} = 1.75$$ 4. **Calculate Base Selling Price for Nilagang baka:** $$\text{Base Selling Price} = 120000 \times 1.75 = 210000$$ 5. **Interpretation:** The base selling price for Nilagang baka should be 210000 to meet the target revenue based on the budgeted food cost and revenue. This completes the solution for the first problem.