Page 54 - abraham costos de produccion
P. 54
punto alto punto bajo
X Y
bimestre horas de mantenimiento total gastos de mantenimiento
1 4900 $21,010.00
2 4700 $20,330.00
3 4850 $20,840.00
4 5000 $21,350.00
5 4950 $21,180.00
6 5200 $22,030.00
PASO #1
maximo 5200 $22,030.00
minimo 4700 $20,330.00
DIFERENCIA 500 $1,700.00
PASO #2
tasa variable = diferencia de costos $ $3.40
diferencia de actividades HRS
$0.06
PASO #3 $2.27
costos variables costos fijos
$16,660.00 $4,350.00
$15,980.00 $4,350.00
$16,490.00 $4,350.00
$17,000.00 $4,350.00
$16,830.00 $4,350.00
$17,680.00 $4,350.00
PASO #4
ecuacion de costos C.T. A 5100 HRS Y 40 MIN =
CT = CF + CVX $21,692.27
