COSTO CONJUNTO ES DE BS.

1,500,000.00
DATOS COMPLEMENTARIOS

COSTO DE PROCESAMIEN
PRODUCTO CANTIDAD
ADICIONAL
CATRE 1 PLAZA 200.00
CATRE 1 1/2 PLAZA 250.00
CATRE 2 PLAZAS 190.00
CATRE 2 1/2 180.00
CATRE 3 PLAZAS 180.00
1,000.00
1.- METODOS DE UNIDADES PRODUCIDAS

CASILLAS 1 2 3
PROPORCION
COSTO CONJUNTA
PRODUCTO CANTIDAD CATRE PORCENTUAL
CATRE 1 PLAZA 200.00 20% 1,500,000.00
CATRE 1 1/2 PLAZA 250.00 25% 1,500,000.00
CATRE 2 PLAZAS 190.00 19% 1,500,000.00
CATRE 2 1/2 180.00 18% 1,500,000.00
CATRE 3 PLAZAS 180.00 18% 1,500,000.00
1,000.00 100%

2.- ESTADO DE RESULTADO PARCIAL

CONCEPTO TOTAL CATRE 1 PLAZA %

VOLUMEN( CATRES) 1,000.00 200.00

PRECIO VENTA 400.00
COSTO.U PRODUCCION 1,590.00

VENTAS 80,000.00 100.00

(-) COSTO PRODUCCION 318,000.00 39.75

UTULIDAD BRUTA 238,000.00 (60.25)

VOL * PRECIO VTA 318000 * 100
80000
MPLEMENTARIOS

COSTO DE PROCESAMIENO PRECIO DE

ADICIONAL VENTA
18,000.00 400.00
12,500.00 480.00
11,350.00 600.00
17,250.00 850.00
16,820.00 1,100.00
75,920.00

4 5 6 7
COSTO CONJUNTO COSTO PROCESO COSTO UNITARIO
ASIGNADO COSTO ADICIONAL TOTALES PRODUCCION
300,000.00 18,000.00 318,000.00 1,590.00
375,000.00 12,500.00 387,500.00 1,550.00
285,000.00 11,350.00 296,350.00 1,559.74
270,000.00 17,250.00 287,250.00 1,595.83
270,000.00 16,820.00 286,820.00 1,593.44
1,500,000.00 75,920.00 1,575,920.00
C4=2*3 C4+5 C6/ 1

CATRE 1 1/2 PLAZA % CATRE 2 PLAZAS % CATRE 2 1/2

250.00 190.00 180.00

480.00 600.00 850.00
1,550.00 1,559.74 1,595.83

120,000.00 100.00 114,000.00 100.00 153,000.00

387,500.00 32.29 296,350.00 26.00 287,250.00

267,500.00 67.71 182,350.00 74.00 134,250.00

% CATRE 3 PLAZAS
%

180.00
1,100.00
1,593.44

100.00 198,000.00 100.00

18.77 286,820.00 14.49

81.23 88,820.00 85.51