SOLUCION -CASO 2- LA ESPERANZA SAC

DATOS

1) C. UNIT. STD

MD = 0.5 MT /PT x S/ 32= 16

MOD = 1.5 Hr-H /PT x S/ 8= 12
CIF Variable = 3 Hr-Mq/PT x S/ 10= 30
CIF Fijo = 3 Hr-Mq/PT x S/ 20= 60

TOTAL S/. 118.00

2) CIF Fijo Presupuestado

S/20 * 24,000 = S/.480,000

3) Cantidad Estandar Permitida

MD = 0.5 MT /PT x 8,100 = 4,050

MOD = 1.5 Hr-H /PT x 8,100 = 12,150
CIF F/ V = 3 Hr-Mq/PT x 8,100 = 24,300

4) Costeo real -Costeo Estandar -variacion

Costeo Estandar-S/. Costeo Real-S/.

MD = 129,600 MD =
MOD = 97,200 MOD =
CIF Variable = 243,000 CIF Variable =
CIF Fijo = 486,000 CIF Fijo =
955,800

Material Directo

Variacion Precio MD = (PE -PR) x QR

(32 -31.5) *4,000 =

Variacion Eficiencia MD = (QE -QR) x P STD

(0.5 Mt *8,100 -4,000) *32 =
 Neto-S/.

MOD

Variacion Precio MOD = (PE -PR) x QR

(8-7.90) *12,100 =

Variacion Eficiencia MOD = (QE -QR) x P STD

(1.5 Hr-H *8,100-12100) *8 =

Neto-S/.
CIF Variable

Variacion Precio CIF Variable= (PE -PR) x QR

(10-9.9) *24100 =

Variacion Eficiencia CIF Variable = (QE -QR) x P STD

(3 Hr-Mq *8,100-24100) *10 =

Neto-S/.
CIF Fijo

Variacion Precio CIF Fijo = CIF Fijo Presupuest -CIF Fijo Real
(20*24000-479590)

Variacion Eficiencia CIF Fijo = (QE *PE) - CIF Fijo Presupuestad

(3 Hr-Mq *8100 *20) -20*24000 =

Neto-S/.
 Variacion-S/.

126,000 3,600 Favorable

95,590 1,610 Favorable
238,590 4,410 Favorable
479,590 6,410 Favorable
939,770

Cost Unit Adq = 31.5

2,000.00 Favorable

1,600.00 Favorable
3,600.00

Cost Unit MOD= 7.90

1,210.00 Favorable

400.00 Favorable

1,610.00

Cost Unit CIF Var= 9.9

2,410.00 Favorable

2,000.00 Favorable

4,410.00

410.00 Favorable

6,000.00 Favorable

6,410.00