Documentos de Académico
Documentos de Profesional
Documentos de Cultura
Costos primos
Materiales Directos Bs. F 56,000.00
Mano de Obra Directa Bs. F 68,250.00
Total Bs. F 124,250.00
Costos de Conversión
CIF Bs. F 210,750.00
Mano de obra directa Bs. F 68,250.00
Total Bs. F 279,000.00
Costos de Producción
Mano de obra directa Bs. F 56,000.00
CIF Bs. F 68,250.00
Materiales Directos Bs. F 210,750.00
Total Bs. F 335,000.00
Costo Unitario
Costo de producción Bs. F 335,000.00
Unidades producidas 6000.00
Total 55.83
Costos indirectos de fabricación Gasto de venta Gasto de adm
Bs. F 18,000.00 Bs. F 39,000.00 Bs. F 58,500.00
Bs. F 12,000.00 Bs. F 32,000.00 Bs. F 32,000.00
Bs. F 10,000.00 Bs. F 13,500.00
Bs. F 96,000.00
Bs. F 29,250.00
Bs. F 31,500.00
Bs. F 14,000.00
Bs. F 210,750.00 Bs. F 84,500.00 Bs. F 90,500.00
CUENTAS T
Inv. materiales
Inventario inicial - Bs. F 14,000.00
Compra material Bs. F 80,000.00 Bs. F 56,000.00
Inventario final Bs. F 10,000.00 Bs. F 70,000.00
Inv. Suministro
Bs. F 60,000.00 Bs. F 45,000.00
Bs. F 15,000.00
Mano de obra
Bs. F 195,000.00 Bs. F 68,250.00
Bs. F 29,250.00
Bs. F 58,500.00
Bs. F 39,000.00
Bs. F 195,000.00 Bs. F 195,000.00
Gasto de venta
Bs. F 39,000.00
Bs. F 32,000.00
Bs. F 13,500.00
Bs. F 84,500.00
CIF
Bs. F 18,000.00
Bs. F 12,000.00
Bs. F 10,000.00
Bs. F 96,000.00
Bs. F 29,250.00
Bs. F 31,500.00
Bs. F 14,000.00
Bs. F 210,750.00
EJERCICIO LA SABROSITA
Determine los Costos Primos:
Materia prima directa
Mano de obra directa
Total costos primos
68,250.00
29,250.00
97,500.00
ROSITA
380,000.00
140,000.00
520,000.00
-
140,000.00
140,000.00
380,000.00
140,000.00
-
520,000.00
300,400.00
MOD
MID