FABRICA DE NECTAR

C. DE PRODUCCIÒN 16,000

MANGO S/ 6,500.00 M.P.D

S. DE VIGILANTE S/ 1,050.00 C.I.F
PIÑAS S/ 5,400.00 M.P.D
AZUCAR S/ 450.00 M.P.D
GAS S/ 100.00 C.I.F
ENVASES S/ 250.00 C.I.F
ETIQUETAS S/ 50.00 C.I.F
S. DE OPERARIOS S/ 4,500.00 M.O.D.
DEPRE. DE MAQUINA S/ 80.00 C.I.F

M.P.D S/ 12,350.00
1 M.O.D S/ 4,500.00
C.I.F S/ 1,530.00

COSTO TOTAL = MOD + MPD + CIF

2 COSTO TOTAL S/ 4,500.00 S/ 12,350.00 S/ 1,530.00
COSTO TOTAL S/ 18,380.00

COSTO UNITARIO = C.TOTAL / UNID. PRODUCIDA

3 COSTO UNITARIO S/ 18,380.00 16,000
COSTO UNITARIO S/ 1.15

COSTO PRIMO = MPD + MOD

4 COSTO PRIMO S/ 12,350.00 S/ 4,500.00
COSTO PRIMO S/ 16,850.00

C. DE CONVERSIÒN = MOD + CIF

5 C. DE CONVERSIÒN S/ 4,500.00 S/ 1,530.00
C. DE CONVERSIÒN S/ 6,030.00