Costeo por procesos Examen

1er periodo
DEP ENCHILADO DEP EMPAQUE
IFPP= 500 IFPP= 500
MP 80% MP 100%
5,000 CC 50% 4,500 CC 70% 4,000
RECIB 100% TYT RECIB 100% TYT

COSTOS ENCHILADO COSTOS EMPAQUE

INV I PERIODO TOTAL INV I
MP 0 178,550 178,550 MP 0
CC 0 41,725.83 41,725.83 CC 0
mod $25 20,833.33 mod $15
cif 20,893 cif
TOTAL 220,275.83 TOTAL

UNIDADES EQUIVALENTES DEP ENCHILADO UNIDADES EQUIVALENTES DEP EMPAQUE

TYT INV FINAL TOTAL TYT
MP 4,500 400 4,900 MP 4,000
CC 4,500 250 4,750 CC 4,000

TOTAL 9,000 650 9,650 TOTAL 8,000

TASAS UNITARIAS DEP ENCHILADO TASAS UNITARIAS DEP EMPAQUE

MP 178,550/4,900 36.43877551 MP 178,550/4,500
CC 41,725.83/4,750 8.784385263 CC 33,392.50/4,350
TOTAL $ 45.22 TOTAL

VALORACIÓN VALORACIÓN

TYT 4,500*45.22 $ 203,504.22 TYT 4000*47.35

IFPP $ 220,275.83 IFPP
MP 400*36.4387 $ 14,575.51 MP 500*39.677
CC 250*8.7843 $ 2,196.10 CC 350*12.4793
TOTAL $ 16,771.61
 PERIODO TOTAL
178,550 178,550
33,392.50 33,392.50
12,500.00
20,893
211,942.50

VALENTES DEP EMPAQUE

INV FINAL TOTAL
500 4,500
350 4,350

850 8,850

S DEP EMPAQUE
8,550/4,500 39.67777778
,392.50/4,350 7.676436782
$ 47.35

$ 189,416.86
$ 211,942.50
$ 19,838.89
$ 2,686.75
$ 22,525.64 TOTAL
$ 432,218.33