100 unidades de inventario inicial Costo solo de A es de 800 pesos $ 8.

00
800 unidades 6797.78 $ 8.50
Costo unitario $ 8.44

35 810117.56 $ 23,146.22
600 810117.56 $ 1,350.20
2551.55137
7597.78 8.44197778

Se valua con a y b por las mismas 400 unidades

smas 400 unidades
 600 600 600
60 54 30
25 25 25
27 36 0
10 10 10

722 725 665

MATERIALES DIRECTOS $3,285.00 $32,800.00 $36,085.00 722 $49.979224

LABOR DIRECTA 2,500.00 40,900.00 $43,400.00 725 $59.862069
GASTOS INDIRECTOS 1,750.00 15,000.00 $16,750.00 665 $25.187970
TOTAL DEL INVENTARIO $7,535.00 88,700.00 $96,235.00 ###

Produccion terminada 600 ### $81,017.56

Produccion en proceso $6,986.94

MP 60 $49.979224 $2,998.75
LD 54 $59.862069 $3,232.55
GI 30 $25.187970 $755.64

Perdida anormal 3375.73158

MP 25 49.9792244 1249.48061
LD 25 59.862069 1496.55172
GI 25 25.1879699 629.699248

Art. Defectuosos 3504.47354

MP 27 49.9792244 1349.43906
LD 36 59.862069 2155.03448
 400 400 400
90 90 90
0 0 0
20 20 20
10 5 3
25 25 25
545 540 538

Costo puro b
MATERIALES DIRECTOS 3,500.00 $42,800.00 $ 46,300.00 ### $84.954128
LABOR DIRECTA 2,550.00 28,000.00 $ 30,550.00 ### $56.574074
GASTOS INDIRECTOS 1,950.00 15,000.00 $ 16,950.00 ### $31.505576
costo recibido A
MATERIALES DIRECTOS $10,500.00 $81,017.56 $ 91,517.56 635 $144.1221
LABOR DIRECTA
GASTOS INDIRECTOS

Costo acumulado 18,500.00 $166,817.56 $ 185,317.56 $317.155920

Produccion terminada 4500 $59.143567 $266,146.05

Produccion en proceso $31,419.60

MP UNIDADES X.60 525 $6.567164 $ 3,447.76

LD 175 $11.764706 $ 2,058.82
GI 140 $4.741379 $ 663.79
REC0IBIDO b 700 $ 36.07 $ 25,249.22 $297,565.65
$ 57,000.00 $ 3,000.00 $ 19.00
$ 26,000.00 $ 3,000.00 $ 8.67
$ 12,000.00 $ 3,000.00 $ 4.00
$ 3,000.00 $ 31.67

$ 76,000.00 $ 7,700.00 $ 9.87

$ 70,000.00 $ 7,700.00 $ 9.09
$ 24,000.00 $ 7,700.00 $ 3.12
$ 170,000.00

$ 7,700.00 $ 22.08 $ 170,000.00

$ 5,200.00 $ 5,200.00 $ 5,200.00

$ 875.00 $ 875.00 $ 875.00
$ 500.00 $ 500.00 $ 500.00

$ 6,575.00 $ 6,575.00 $ 6,575.00

$ 37,500.00 $ 6,575.00 $ 5.7034221

$ 42,500.00 $ 6,575.00 $ 6.4638783
$ 12,000.00 $ 6,575.00 $ 1.8250951

$ 5,200.00 $ 13.99 $ 72,760.46

$ 170,000.00 $ 7,700.00 $ 22.0779221
$ 5,200.00 $ 36.07 $ 187,565.65

$ 4,500.00 $ 4,500.00 $ 4,500.00

$ 525.00 $ 175.00 $ 140.00

$ 5,025.00 $ 4,675.00 $ 4,640.00

$33,000.00 $ 5,025.00 $ 6.57

$ 55,000.00 $ 4,675.00 $ 11.76
$ 22,000.00 $ 4,640.00 $ 4.74
 $ 36.08

$ 262,000.00 $ - $ 59.15