0.81 A= 8,100.00 = 9,972.

30
0.86 B= 5,400.00 = 6,315.79
0.95 C= 4,500.00 = 4,736.84

Material cantidad c.u s/

A 9,972.30 800.00 7,977,839.34
B 6,315.79 400.00 2,526,315.79
C 4,736.84 600.00 2,842,105.26
Total 13,346,260.39

Proceso 1 Proceso 2 Proceso 3

Comenzadas 16,288.09 16,288.09 14,210.53
incrementadas 4,736.84
total produccion 16,288.09 16,288.09 18,947.37
productos terminados 16,288.09 14,210.53 18,000.00
Perdida 498.61 947.37
desecho 1,578.95
Justiitficado 16,288.09 16,288.09 18,947.37
 Mano de obra
Procesos cantidad c.u S/
Proceso 1 16,288.09 500.00 8,144,044.32
Proceso 2 16,288.09 300.00 4,886,426.59
Proceso 3 16,288.09 250.00 4,072,022.16
Proceso 4 16,288.09 450.00 7,329,639.89
total 24,432,132.96

Proceso 1
Elemento Costo total c.u
Materia prima 10,504,155.12 644.90
Mano de obra 8,144,044.32 500.00
Proceso 3 Proceso 4 CIF 2,799,916.00 171.90
18,000.00 TOTAL 21,448,115.45 1,316.80

Proceso 2
18,000.00 Elemento Costo total c.u
Transferido 21,448,115.45 1,316.80
ajuste -192.51
21,448,115.45 1,509.31
Mano de obra 4,886,426.59 343.86
CIF 8,600,036.00 605.19
TOTAL 34,934,578.04 2,458.36

Proceso 3
Transferido 34,934,578.04 2,458.36
materia prima 2,842,105.26
costo acumuladp 37,776,683.30 2,458.36
Ajuste perdida
37,776,683.30 2,098.70
Mano de obra 4,886,427.00 343.86
CIF 8,600,024.00 605.19
TOTAL 51,263,134.30 3,047.75
 124.82

16,288.09

14,210.53

14,210.53

14,210.53 Transferido 44,934,568.00 3,162.06

4,736.84 600.00 ajuste incremento -790.51
1,993.77 0.00
Ajuste perdida 124.82
2,098.70 44,934,568.00 2,496.36
Mano de obra 4,736,842.50 263.16
CIF 8,600,024.00 477.78
2,847.95
-56,842.16
 790.52

18,000.00 2,371.55 18,947.37 124.82