Caso Sistemas de Costeo (Actividad Grupal)

Perfume
Perfume Damas Caballeros Total
Unidades Producidas 100,000.00 20,000.00 120,000.00
Costo Primo $ 500,000.00 $ 100,000.00 $ 600,000.00
Hrs mano de obra directa 80,000.00 20,000.00 100,000.00
Horas-mquina 40,000.00 10,000.00 50,000.00
Corridas 12.00 24.00 36.00
Nmero de movimientos 30.00 60.00 90.00

Depto.
Hrs Mano de obra directa: Mezclado Depto. envasado Total
Damas 20,000.00 60,000.00 80,000.00
Caballeros 4,000.00 16,000.00 20,000.00
Total 24,000.00 76,000.00 100,000.00
Hrs mquina
Damas 30,000.00 10,000.00 40,000.00
Caballeros 8,000.00 2,000.00 10,000.00
Total 38,000.00 12,000.00 50,000.00

Costos indirectos Depto. Mezclado Depto. envasado Total

Arranque $ 80,000.00 $ 80,000.00 $ 160,000.00
Manejo de materiales 40,000.00 40,000.00 80,000.00
Energa 135,000.00 15,000.00 150,000.00
Inspeccin 22,000.00 108,000.00 130,000.00
Total $ 277,000.00 $ 243,000.00 $ 520,000.00