Costo estandar Costo Real

Materia prima Materia Prima

A: 90,000 x S/.9.00 S/. 810,000.00 88,000 x S/. 8.70 S/. 765,600.00
B: 60,000 x S/. 1.80 S/. 59,400.00 35,000 x S/. 2.16 S/. 75,600.00
Mano de Obra: Mano de Obra
70,000 x S/. 4.80 S/. 336,000.00 72,000 x S/. 5.10 S/. 367,200.00
Costo Indirecto: Costo Indirecto
70,000 x S/. 3.00 S/. 210,000.00 72,000 x S/. 3.00 S/. 216,000.00
TOTAL S/. 1,415,400.00 S/. 1,424,400.00

Detalle Bajo Estandar Sobre el estandar

Materia Prima
Precio:
A: (9.00 - 8.70) x 88,000 S/. 26,400.00
B: (1.80 - 2.16 ) x 35,000 S/. 12,600.00
Cantidad
A: (90,000-88,000) x 9.00 S/. 18,000.00
B: (33,000-35,000) x 1.80 S/. 3,600.00
Mano de Obra
Tarifa
(4.80 - 5.10) x 72,000 S/. 21,600.00
Eficiencia
(70,000-72,000) x 4.80 S/. 9,600.00
Costos indirectos
Eficiencia
(70,000 - 72,000)x3.00 S/. 6,000.00
TOTALES S/. 44,400.00 S/. 53,400.00
VARIACION S/. 9,000.00
Variacion

S/. 44,400.00 90,000 9

S/. 16,200.00 33,000
1.8
S/. 31,200.00 70,000
5
S/. 6,000.00
S/. -9,000.00 6600
33000