COSTO MP

P 10,000 0.5 5,000

12,000 0.6 7,200
22,000 0.55454545 12,200

Q 12,000 0.4 4,800

20,000 0.5 10,000
32,000 0.4625 14,800

R 20,000 0.3 6,000

25,000 0.4 10,000
45,000 0.35555556 16,000

S 15,000 0.2 3,000

24,000 0.3 7,200
39,000 0.26153846 10,200

COSTOS INDIRECTOS IMPORTE PROD. ADM. VENTAS

Alquileres 10,000.00 3,000.00 4,000.00 3,000.00
Alquiler de maquinas 6,000.00 6,000.00
Energía 1,000.00 620.00 200.00 180.00
Suministros (comprados en el mes) 3,000.00 2,700.00 300.00
Gasolina (consumo inmediato) 800.00 160.00 320.00 320.00
Lubricantes (consumo inmediato) 700.00 140.00 280.00 280.00
Seguro mensual 15,000.00 12,000.00 3,000.00
Teléfono 1,200.00 60.00 180.00 960.00
Agua 1,600.00 960.00 320.00 320.00
Servicio de limpieza 2,000.00 1,400.00 400.00 200.00
Depreciación 2,600.00 2,080.00 520.00
TOTAL 43,900.00 29,120.00 9,520.00 5,260.00

COSTO MP
O/P 120
4000 x 2 = 8000 X 0.55454545
4000 x 3 = 12000 X 0.4625
4000 x 6 = 24000 X 0.35555556
4000 x 4 = 16000 X 0.26153846

O/P 121
2000 x 4 = 8000 X 0.55454545
2000 x 3 = 6000 X 0.4625
2000 x 5 = 10000 X 0.35555556
2000 x 1 = 2000 X 0.26153846

O/P 122
3000 x 1 = 3000 X 0.55454545
3000 x 4 = 12000 X 0.4625
3000 x 3 = 9000 X 0.35555556
3000 x 6 = 18000 X 0.26153846
TOTAL 49115.6371

CALCULO MOD
O/P 120
Juan Izquierdo 25 x 16.00 400.00
Ricardo Pérez 100 x 24.00 2,400.00
Roberto Cruzado 28 x 28.00 784.00
3,584.00
O/P 121
Juan Izquierdo 10 x 16.00 160.00
Ricardo Pérez 90 x 24.00 2,160.00
Roberto Cruzado 98 x 28.00 2,744.00
5,064.00
O/P 122
Juan Izquierdo 80 x 16.00 1,280.00
Ricardo Pérez 15 x 24.00 360.00
Roberto Cruzado 80 x 28.00 2,240.00
3,880.00
TOTAL 12,528.00

COSTO PRIMO
MP MOD CP
22704.3123543 + 3,584.00 26,288.31
11289.996115 + 5,064.00 16,354.00
15121.3286713 + 3,880.00 19,001.33
61,643.64
Asignacion CIF
Costo indirecto 29,120.00
Costo primo 61,643.64 Tasa 0.47239263

Asignar
O/P 120 26,288.31 x 0.47239263 12,418.41
O/P 121 16,354.00 x 0.47239263 7,725.51
O/P 122 19,001.33 x 0.47239263 8,976.09
29,120.00

O/120
MP 22704.3124
MOD 3,584.00
Cif asignados
CP 0.47239263 x 26,288.31 12,418.41
Costo total 38,706.72
unidades 4,000
Costo unitario 9.67667936

O/121
MP 11289.9961
MOD 5,064.00
Cif asignados
CP 0.47239263 x 16,354.00 7,725.51
Costo total 24,079.50
unidades 2,000
Costo unitario 12.0397517

O/122
MP 15121.3287
MOD 3,880.00
Cif asignados
CP 0.47239263 x 19,001.33 8,976.09
Costo total 27,977.4
unidades 3,000
Costo unitario 9.32580545

O/120
Venta 4000 x 11.00 44,000.00
Costo de venta 4000 x 9.68 38,706.72
Margen bruto 12.0301877 5,293.28

O/121
Venta 2000 x 11.80 23,600.00
Costo de venta 2000 x 12.04 24,079.50
Margen bruto -2.031794 - 479.50

O/122
Venta 3000 x 11.20 33,600.00
Costo de venta 3000 x 9.33 27,977.42
Margen bruto 16.73388 5,622.58

ESTADO DE RESULTADOS
Ventas 101,200.00
Costo de ventas 90,763.64
Utilidad bruta 10,436.36
Gastos administrativos 9,520.00
Gastos de venta 5,260.00
Perdida operativa - 4,343.64
4436.36364
5550
8533.33333
4184.61538
22704.3124

4436.36364
2775
3555.55556
523.076923
11289.9961

1663.63636
5550
3200
4707.69231
15121.3287