unidades compradas

fecha cantidad costo unitario costo total

1-Jan 500 $14,600 $7,300,000
16-Feb 400 $12,950 $5,180,000
3-Apr 600 $14,230 $8,538,000
19-Apr 350 $15,650 $5,477,500
total 1850 $26,495,500

unidades vendidas
fecha cantidad costo unitario costo total
2-Mar 600 $15,000 $9,000,000
23-Mar 250 $16,450 $4,112,500
5-May 170 $16,570 $2,816,900
total 1020 $15,929,400

operaciones comerciales metodo PEPS -FIFO

cantidades compradas unidades vendidas inventario final
fecha cantidad costo unitario costo total cantidad costo unitario costo total cantidad
1-Jan 500 $14,600 $7,300,000 $14,600 500
16-Feb 400 $12,950 $5,180,000 900
2-Mar 300 $12,950 $3,885,000 300
23-Mar 50 $14,600 $730,000 250
3-Apr 600 $14,230 $8,538,000 $14,230 600
19-Apr 350 $15,650 $5,477,500 950
5-May 430 $14,230 $6,118,900 780

subtotal costo total articulos vendidos $10,733,900

operaciones comerciales metodo PEPS -FIFO

cantidades compradas unidades vendidas inventario final
fecha cantidad costo unitario costo total cantidad costo unitario costo total cantidad
1-Jan 500 $14,600 $7,300,000 500
16-Feb 400 $12,950 $5,180,000 900
2-Mar 400 $12,950 $5,180,000 900
23-Mar 150 $14,600 $2,190,000 750
100 $12,950 $1,295,000 650
3-Apr 600 $14,230 $8,538,000 600
19-Apr 350 $15,650 $5,477,500 950
5-May 430 $14,230 $6,118,900 350

subtotal costo total articulos vendidos $14,783,900

 operaciones comerciales metodo PEPS -FIFO
cantidades compradas unidades vendidas inventario final
1-Jan 500 $14,600 $7,300,000 500
16-Feb 400 $12,950 $5,180,000 900
2-Mar 600 $14,322 $8,593,200 300
23-Mar 250 $14,322 $3,580,500 50
3-Apr 600 $14,230 $8,538,000 650
19-Apr 350 $15,650 $5,477,500 1000
5-May 170 $14,322 $2,434,740 830

subtotal costo total articulos vendidos $14,608,440

costo articulos comprados

 $26,495,500 $14,322
1850

FO
inventario final
costo total
$14,600
$11,655,000
$3,885,000
$3,650,000
$14,230
$14,867,500
$15,010

FO
inventario final
costo total
$14,600
$11,655,000
$11,655,000
$10,950,000
$8,417,500
$14,230
$14,867,500
$14,580
FO unidades compradas
inventario final fecha cantidad costo unitario costo total
$14,600 1-Jan 500 $14,600 $7,300,000
$11,655,000 16-Feb 400 $12,950 $5,180,000
$4,296,600 3-Apr 600 $14,230 $8,538,000
$716,100 19-Apr 350 $15,650 $5,477,500
$9,249,500 total 1850 $26,495,500
$15,650,000
$11,887,260 unidades vendidas
fecha cantidad costo unitario costo total
2-Mar 600 $15,000 $9,000,000
23-Mar 250 $16,450 $4,112,500
5-May 170 $16,570 $2,816,900
total 1020 $15,929,400
 Metodo de costo
metodo PEPS- FIFO metodo UEPS- LIFO
proedio

costo articulos comprados $26,495,500 $26,495,500 $26,495,500

menos inventario final $12,307,900 $12,085,000 11,887,060
costo de articulos vendidos $14,187,600 14,410,500 $14,608,440

Metodo de costo
metodo PEPS- FIFO metodo UEPS- LIFO
proedio
ingreso por articulos vendidos $15,929,400 $15,929,400 $15,929,400
menos costo articulos vendidos $14,187,600 $14,410,500 14,608,440
utilidad bruta $1,741,800 1,518,900 $1,320,960
 unidades compradas
fecha cantidad costo unitario costo total
3-Apr 500 $35 $17,500
8-Apr 200 $40 $8,000
11-Apr 340 $42 $14,280
23-Apr 150 $39 $5,850
total 1190 $45,630

unidades vendidas
fecha cantidad costo unitario costo total
17-Apr 420 $45 $18,900
19-Apr 260 $47 $12,220
25-Apr 300 $41 $12,300
total 980 $43,420

operaciones comerciales metodo PEPS -FIFO

cantidades compradas unidades vendidas inventario final
fecha cantidad costo unitario costo total cantidad costo unitario costo total cantidad
3-Apr 500 $35 $17,500 $35 500
8-Apr 200 $40 $8,000 700
11-Apr 340 $42 $14,280 1040
17-Apr 420 $35 $14,700 620
19-Apr 80 $35 $2,800 540
180 $40 $7,200 360
23-Apr 150 $39 $5,850 510
25-Apr 20 $40 $800 490
280 $42 $11,760 210
subtotal costo total articulos vendidos $37,260

operaciones comerciales metodo PEPS -FIFO

cantidades compradas unidades vendidas inventario final
fecha cantidad costo unitario costo total cantidad costo unitario costo total cantidad
3-Apr 500 $35 $17,500 500
8-Apr 200 $40 $8,000 700
11-Apr 340 $42 $14,280 1040
17-Apr 340 $42 $14,280 700
19-Apr 80 $40 $3,200 620
120 $40 $4,800 500
23-Apr 150 $39 $5,850 140 $35 $4,900 360
25-Apr 510
150 $39 $5,850 360
150 $35 $5,250 210
subtotal costo total articulos vendidos $38,280
inventario final
costo total
$17,500
$28,000
$43,680
$21,700
$18,900
$14,400
$19,890
$19,600
$8,820

inventario final
costo total
$17,500
$28,000
$43,680
$29,400
$24,800
$20,000

$19,890
$14,040
$7,350