Materia prima S/. 150,000.

00
MOD S/. 60,000.00
GF S/. 55,000.00 S/. 12,000.00

Compra de materia prima 5500 S/. 35.00

Compra de materia prima 3000 S/. 35.00

Produccion S/. 297,500.00

planilla de salarios S/. 95,000.00

essalud 9% S/. 8,550.00
IES 2% S/. 1,900.00
SCTR 1.79% S/. 1,700.50
S/. 12,150.50

1500 u
Produccion terminada 60% S/. 408,990.30
produccion en proeso 25% S/. 170,412.63
subproductos 15% S/. 102,247.58
S/. 681,650.50
 C de fabricacion
Materia prima S/. 150,000.00 S/. 297,500.00
MOD S/. 60,000.00 S/. 95,000.00
GF S/. 55,000.00 S/. 12,000.00
S/. 192,500.00
S/. 105,000.00 COSTO unitario
S/. 297,500.00 cu=cp/unidades S/. 273

Valor de venta
S/. 273 150% utilidad S/. 409
S/. 682

Estado de resultados
VENTAS
1100 S/. 682 S/. 749,815.55

Costo de ventas
1100 S/. 273 S/. 299,926.22

utilidad bruta S/. 449,889.33

gastos de adm 10% S/. 74,981.56
gastos de ventas 5% S/. 37,490.78
utilidad neta S/. 337,417.00
 S/. 447,500.00
S/. 155,000.00
S/. 12,150.50 S/. 79,150.50
S/. 681,650.50

S/. 112,472.33
 unidades puestas en produccion 30000
unidades terminadas y tranferidas al dep 2 25000
unidades en proceso 3000
unidades perdidas 2000

Grado de avance de los productos en proceso

costos dep 1 dep 2 dep3
MP 100%
MOD 50% 80% 100%
GF 40% 40% 80%

DEP MP MO GF
dep 1 S/. 180,000.00 S/. 60,000.00 S/. 40,000.00
dep 2 90000 55000
dep 3 72000 63000

dep 1 dep2 dep3

mp S/. 180,000.00
mod S/. 30,000.00 72000 72000
gf S/. 16,000.00 22000 50400