Material Labor GIF

Ty T 80,000.00 80,000.00 80,000.00

T y No T 10,000.00 10,000.00 10,000.00
Vol Perdidas 2,100.00 1,470.00 1,260.00
Vol en Proc Fin 17,000.00 15,300.00 14,450.00
Total 109,100.00 106,770.00 105,710.00

COSTO UNITARIO POR ELEMENTOS

3.6
MAT 20 18 3.60 20
LAB 15 15 2.25 15
GIF 10 =

MATERIAL
CU= Cii + X / P Eu

600,000.00 X 23.60
109,100.00

600,000.00 + X 109,100.00 23.60

600,000.00 + X 2,574,760.00

X 2,574,760.00 600,000.00 1,974,760.00

LABOR
CU= Cii + X / P Eu

460,000.00 X 12.75
106,770.00

460,000.00 + X 106,770.00 12.75

460,000.00 + X 1,361,317.50
 1,361,317.50 460,000.00 901,317.50

GIF
CU= Cii + X / P Eu

140,000.00 X 10.00
105,710.00

140,000.00 + X 105,710.00 10.00

140,000.00 + X 1,057,100.00

1,057,100.00 140,000.00 917,100.00

NOTA 1 VOL PERDIDOS

3,000.00 70% 2,100.00

Mat 2,100.00 100% 2,100.00

Lab 2,100.00 70% 1,470.00
GIF 2,100.00 60% 1,260.00

Nota II Vol EN PROC FIN

Mat 17,000.00 100% 17,000.00

Lab 17,000.00 90% 15,300.00
GIF 17,000.00 85% 14,450.00

23.60
12.75
 Material Labor GIF
Ty T 85,000.00 85,000.00 85,000.00
T y No T 3,000.00 3,000.00 3,000.00
Vol Perdidas 1,600.00 1,440.00 1,360.00
Vol en Proc Fin 10,000.00 9,500.00 9,000.00
Total 99,600.00 98,940.00 98,360.00

COSTO UNITARIO POR ELEMENTOS

MAT 17 18.50% 3.15 17

LAB 14 15.50% 2.25 14
GIF 12 12.50% 1.50 12

MATERIAL
CU= Cii + X / P Eu

160,000.00 X 20.15
99,600.00

160,000.00 + X 99,600.00 20.15

160,000.00 + X 2,006,442.00

2,006,442.00 160,000.00 1,846,442.00

LABOR
CU= Cii + X / P Eu

112,000.00 X 11.75
98,940.00
 112,000.00 + X 98,940.00 11.75

112,000.00 + X 1,162,545.00

1,162,545.00 112,000.00 1,050,545.00

GIF
CU= Cii + X / P Eu

80,000.00 X 13.50
98,360.00

80,000.00 + X 98,360.00 13.50

80,000.00 + X 1,327,860.00

1,327,860.00 80,000.00 1,247,860.00

VENTA COSTO ESTIMADO Precio

17 43
85,000.00 14 245.50%
68.50% 12 105.5650
58,225.00 43
105.5650
6,146,522.13
Costo de Venta
58,225.00
43.00
2,503,675.00
NOTA 1 VOL PERDIDOS

2,000.00 80% 1,600.00

Mat 1,600.00 100% 1,600.00

Lab 1,600.00 90% 1,440.00
GIF 1,600.00 85% 1,360.00

Nota II Vol EN PROC FIN

Mat 10,000.00 100% 10,000.00

Lab 10,000.00 95% 9,500.00
GIF 10,000.00 90% 9,000.00

20.15
11.75
13.50
 100
145.5
245.5
Req 1 Variaciones

costo total costo estandar variaciones

material 1,200,000.00 1,180,575.00 19,425.00
gif 320,000.00 315,810.00 4,190.00
Labor 384,000.00 376,420.00 7,580.00
costo total 1,904,000.00 1,872,805.00 31,195.00
 Material Labor GIF
Ty T 80,000.00 80,000.00 80,000.00
T y No T - - -
Vol Perdidas 4,000.00 3,400.00 3,200.00
Vol en Proc Fin 16,000.00 14,400.00 14,400.00
Total 100,000.00 97,800.00 97,600.00

COSTO UNITARIO POR ELEMENTOS

MAT 15 25.50% 3.83 15

LAB 12 17.50% 2.10 12
GIF 10 12.50% 1.25 10

MATERIAL
CU= Cii + X / P Eq

25,000.00 X 18.83
100,000.00

25,000.00 + X 100,000.00 18.83

25,000.00 + X 1,882,500.00
 1,882,500.00 25,000.00 1,857,500.00

LABOR
CU= Cii + X / P Eu

25,000.00 X 9.90
97,800.00

25,000.00 + X 97,800.00 9.90

25,000.00 + X 968,220.00

968,220.00 25,000.00 943,220.00

GIF
CU= Cii + X / P Eu

25,000.00 X 11.25
97,600.00

25,000.00 + X 97,600.00 11.25

25,000.00 + X 1,098,000.00

1,098,000.00 25,000.00 1,073,000.00

calculos

variacion en material
precio
80,000.00 15.00 1,200,000.00
80,000.00 14.85 1,188,000.00
80,000.00 0.15 12,000.00

Cantidad +
80,000.00 14.85 1,188,000.00
79,500.00 14.85 1,180,575.00
500.00 14.85 7,425.00

Costo o Razon 19,425.00

calculos

variacion en LAB
precio
32,000.00 12.00 384,000.00
32,000.00 11.80 377,600.00
32,000.00 0.20 6,400.00

Cantidad +
32,000.00 11.80 377,600.00
31,900.00 11.80 376,420.00
100.00 11.80 1,180.00

Costo o Razon 7,580.00

calculos

variacion en GIF
precio
32,000.00 10.00 320,000.00
32,000.00 9.90 316,800.00
32,000.00 0.10 3,200.00

Cantidad +
 32,000.00 9.90 316,800.00
31,900.00 9.90 315,810.00
100.00 9.90 990.00

Costo o Razon 4,190.00

NOTA 1 VOL PERDIDOS

4,000.00 100% 4,000.00

Mat 4,000.00 100% 4,000.00

Lab 4,000.00 85% 3,400.00
GIF 4,000.00 80% 3,200.00

Nota II Vol EN PROC FIN

Mat 16,000.00 100% 16,000.00

Lab 16,000.00 90% 14,400.00
GIF 16,000.00 90% 14,400.00

18.83
9.9
11.25
Req 1 Variaciones

costo total costo estandar variaciones

material 1,200,000.00 1,180,575.00 19,425.00
gif 320,000.00 315,810.00 4,190.00
Labor 384,000.00 376,420.00 7,580.00
costo total 1,904,000.00 1,872,805.00 31,195.00
 Material Labor GIF
Ty T 80,000.00 80,000.00 80,000.00
T y No T - - -
Vol Perdidas 4,000.00 3,400.00 3,200.00
Vol en Proc Fin 16,000.00 14,400.00 14,400.00
Total 100,000.00 97,800.00 97,600.00

COSTO UNITARIO POR ELEMENTOS

MAT 15 25.00% 3.75

LAB 12 17.00% 2.04
GIF 10 12.00% 1.20

MATERIAL
CU= Cii + X / P Eq

25,000.00 X 18.75
100,000.00

25,000.00 + X 100,000.00

25,000.00 + X 1,875,000.00
 1,875,000.00 25,000.00 1,850,000.00

LABOR
CU= Cii + X / P Eu

25,000.00 X 9.96
97,800.00

25,000.00 + X 97,800.00

25,000.00 + X 974,088.00

974,088.00 25,000.00 949,088.00

GIF
CU= Cii + X / P Eu

25,000.00 X 11.20
97,600.00

25,000.00 + X 97,600.00

25,000.00 + X 1,093,120.00

1,093,120.00 25,000.00 1,068,120.00

calculos

variacion en material
precio
80,000.00 15.00 1,200,000.00
80,000.00 14.85 1,188,000.00
80,000.00 0.15 12,000.00

Cantidad +
80,000.00 14.85 1,188,000.00
79,500.00 14.85 1,180,575.00
500.00 14.85 7,425.00

Costo o Razon 19,425.00

calculos

variacion en LAB
precio
32,000.00 12.00 384,000.00
32,000.00 11.80 377,600.00
32,000.00 0.20 6,400.00

Cantidad +
32,000.00 11.80 377,600.00
31,900.00 11.80 376,420.00
100.00 11.80 1,180.00

Costo o Razon 7,580.00

calculos

variacion en GIF
precio
32,000.00 10.00 320,000.00
32,000.00 9.90 316,800.00
32,000.00 0.10 3,200.00

Cantidad +
 32,000.00 9.90 316,800.00
31,900.00 9.90 315,810.00
100.00 9.90 990.00

Costo o Razon 4,190.00

NOTA 1 VOL PERDIDOS

4,000.00 100% 4,000.00

Mat 4,000.00 100% 4,000.00

Lab 4,000.00 85% 3,400.00
GIF 4,000.00 80% 3,200.00

Nota II Vol EN PROC FIN

Mat 16,000.00 100% 16,000.00

Lab 16,000.00 90% 14,400.00
GIF 16,000.00 90% 14,400.00

15 18.75
12 9.96
10 11.20

18.75
 9.96

11.20