$700,000

MATERIA PRIMA

ORDEN 100 ORDEN 150 ORDEN 200

INV. INICIAL $280,000 $340,000 $215,000
REQUISICION $420,000 $389,000 $412,000
DEVOLUCION $0 $76,450 $120,000
MP UTILIZADA $420,000 $312,550 $292,000
TOTAL $700,000 $652,550 $507,000

MANO DE OBRA DIRECTA E INDIRECTA

DPTO VALOR MOD MOI MOD

A $7,172,000 72% 28% $5,163,840
B $6,155,250 68% 32% $4,185,570
OFICINA $8,650,000
TOTAL $9,349,410

DISTRIBUCION DE LOS CARGOS INDIRECTOS CON B

ORDEN HRS A HRS B HRS TOTAL

100 176 450 626

150 187 345 532
200 211 460 671
250 345 210 555
300 0 0 0
TOTAL 919 1465 2384
CONTROL
 MATERIA PRIMA

ORDEN 250 ORDEN 300 TOTAL

$835,000
$913,500 $0 $2,134,500
$154,000 $0 $350,450
$759,500 $0 $1,784,050
$759,500 $0 $2,619,050

E OBRA DIRECTA E INDIRECTA

MOD MOI OTROS TOTAL CI

$5,163,840 $2,008,160 $3,754,000 $5,762,160
$4,185,570 $1,969,680 $3,520,000 $5,489,680
$8,650,000 $8,650,000
$9,349,410 $12,627,840 $7,274,000 $19,901,840

CARGOS INDIRECTOS CON BASE EN HORAS

CI POR
CARGOS A CARGOS B OFICINA CADA
ORDEN
$1,103,526 $1,686,250 $2,271,351 $5,061,126
$1,172,496 $1,292,792 $1,930,285 $4,395,573
$1,322,977 $1,723,722 $2,434,627 $5,481,326
$2,163,161 $786,917 $2,013,737 $4,963,815
$0 $0 $0 $0
$5,762,160 $5,489,680 $8,650,000 $19,901,840
$5,762,160 $5,489,680 $8,650,000 $19,901,840
 INV. INICIAL 500.00
(+) REQUISICION 6,000.00
(-) DEVOLUCION 900.00
(=) MP UTILIZADA 5,100.00
TOTAL 5,600.00 paquetes vendidos

Material directo unitario 450.00 168,000.00 75,600,000.00

MO FIJA 2,000,000.0
MOD 4,720,000.0
DEPRECICION 1,600,000.0
MATERIAL INDIRECTO UNITARIO 30.0 5,040,000.00

CREO CORRECTO
COSTO TOTAL PRODUCCION 88,960,000.00 $ 87,360,000 87,360,000.00

COSTO UNITARIO $ 529.52 $ 520.00

COSTO PAQUETE $ 15,886 $ 15,600.00

COSTO CONVERSION 13,360,000.00 $ 11,760,000.00

COSTO CONVERSION UNITARIO 79.52 $ 70.00

Precio de venta unitario 26,211.43 $ 25,740.00

Costo variable total 80,640,000.00 $ 80,640,000.00

Costo fijo unitario 8,320,000.00 $ 6,720,000.00

Costo fijo unitario 49.52 $ 40.00
 CORRECTOS HECHOS