Documentos de Académico
Documentos de Profesional
Documentos de Cultura
costo
400
u
500
u
600
u
$
45,000
56,00
0
43,00
0
En consumo de
materiales
1,800
hrs
2,100
1,500
144,000
54,000.
+
.00
00
Costo Primo
Ordenes
Orden No.
10
Orden No.
11
Orden No.
12
Totales
$55,000.00
=
0.2777
78
Materiales
$45,000.0
0
56,000.00
Mano de Obra
$18,000.00
21,000.00
Total
$63,000.0
0
77,000.00
43,000.00
15,000.00
58,000.00
Factor
0.2777
8
0.2777
8
0.2777
8
Prorrateo
$17,500.0
0
21,388.89
16,111.11
$55,000.0
0
Gastos indirectos de
produccin
C.
Estimado
C. Real
C.
Estimado
C. Real
C.
Estimado
C. Real
Coeficiente rectificador
Material directo
$326,250.00
144,000.00
$182,250.00
$117,000.00
54,000.00
$63,000.00
$132,975.00
55,000.00
$77,975.00
$182,250.00
326,250.00
0.55862
$63,000.00
117,000.00
0.53846
$77,975.00
132,975.00
0.58639
TOTALES
$75,419.17
Elementos
TOTAL
$75,419.
17
$118,515
.83
$129,290
.00
$323,225
.00
Costo unitario
corregido
Material Directo
Mano de obra
directa
Gastos indirectos
de produccin
TOTALES
$217.50
78.00
0.55862
0.53846
$121.50
42.00
$96.00
36.00
88.65
0.586388
51.9833
36.67
$168.67