DIRECCTO 8,470,000.

00
MATERIALES
INDIRECTO 3,400,000.00 11,870,000.00

DIRECTA 7,492,500.00
MANO DE OBRA
INDIRECTA 2,497,500.00 9,990,000.00

COSTO PRIMO 15,962,500.00

COSTO CONVERSION 16,410,000.00 CIF Unidades
COSTOS PROD 24,880,000.00 1,650,000.00 52,000.00
COSTO UNITARIO 478.46 910,000.00
460,000.00
3,020,000.00
 MATERIALES DIRECTO 9,900.00
MANO DE OBRA DIRECTA 8,700.00
CIF 3,650.00
COSTO FIJOS 1,440.00 Se deben producir 2.500
a) COSTOS TOTALES UNITARIOS 23,690.00 24,050.00

VENTAS 64,750,000.00
COSTOS DE VENTAS 43,826,500.00
UTILIDAD TOTAL 20,923,500.00
INVENTARIO 2 15,398,500.00

b) VENTAS 29,750,000.00
COSTOS DE VENTAS 20,442,500.00
UTILIDAD TOTAL 9,307,500.00
INVENTARIO 2 27,657,500.00
 COSTOS NUEVOS

MATERIALES DIRECTO 3,850.00 5,159.00 5,082.00

MANO DE OBRA DIRECTA 2,245.00 2,806.25
CIF 804.75 957.65 1.19 19%
TRANSPORTE 95.00
COSTOS TOTALES UNITARIOS 6,899.75 9,017.90

A) PRECIO DE VENTA NUEVO 16,396.19

B) 5,159.00 34%
2,806.25 25%
957.65 19%

8,922.90
PRECIO DE VENTA NUEVO 16,223.46

VENTAS 27,579,880.45
COSTOS 15,168,934.25
TOTAL 12,410,946.20

C)
5,159.00 1.34 34%
2,806.25 1.25 25%
800.00
957.65
8,765.25

PRECIO DE VENTA NUEVO 15,936.82

 100.00
45.00
55.00

4700