Exam (elaborations)
COSTOS
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EEJRCICIO DE EXAMEN DE COSTOS
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UNIDADES FABRICADAS Y VENDIDASYogurt de 2000 cc 5000
Yogurt de 1000 cc 15000
Yogurt de 500 cc 20000
CUADRO 1
CONCEPTO Yogurt de 2000 cc Yogurt de 1000 cc
HORAS MOD POR UNIDAD 1.5 1
HORAS MAQUINA POR UNIDAD 1 0.5
CUADRO 2
ACTIVIDADES INDUCTORES COSTO $
MAQUINADO HORAS MAQUINADO $ 1,136,250
CAMBIAR MOLDES LOTES DE FABRICACION $ 45,000
RECIBIR MATERIALES RECEPCIONES $ 652,050
ENTREGAR PRODUCTOS ENTREGAS $ 374,400
PLANIFICAR PODUCCION ORDENES DE PRODUCCION $ 559,800
TOTAL CIF $ 2,767,500
CUADRO 3
CONCEPTO Yogurt de 2000 cc Yogurt de 1000 cc
NUMERO DE PRODUCTO X LOTE 1200 2,500
RECIBIR MATERIALES 100 200
ENTREGAR PRODUCTOS 20 30
ORDENES DE PRODUCCION 10 20
CONCEPTO Yogurt de 2000 cc Yogurt de 1000 cc
TASA CIF 43.24 43.24
HORAS DE MAQUINADO 1 0.5
CIF UNITARIO $ 43.24 $ 21.62
COSTO DE MATERIALES DIRECTOS POR UNIDAD
PRODUCTOS COSTO TOTAL DE MAT. DIR. NUMERO DE UNID.
Yogurt de 2000 cc $ 980,000 $ 5,000
Yogurt de 1000 cc $ 1,960,000 $ 15,000
Yogurt de 500 cc $ 1,960,000 $ 20,000
COSTO DE MOD POR UNIDAD
PRODUCTOS COSTO TOTAL DE MOD NUMERO DE UNID.
Yogurt de 2000 cc $ 1,500,000 $ 5,000
Yogurt de 1000 cc $ 3,000,000 $ 15,000
Yogurt de 500 cc $ 2,600,000 $ 20,000
, COSTO UNITARIO POR PRODUCTO
CONCEPTO Yogurt de 2000 cc Yogurt de 1000 cc
MATRIALES DIRECTOS $ 196 $ 130.67
MOD $ 300 $ 200
CIF $ 43.24 $ 21.62
COSTO UNITARIO POR PRODUCTO $ 539.24 $ 352.29
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