Page 39 - PRIMERA UNIDAD SISTEMAS DE CONTROL ADMINISTRATIVO JESSICA

MANO DE OBRA
HORNEADO
ELEMENTOS REALES ESTIMADOS VARIACIÓN INV. PROD. TERMINADOS INV. PROD. PROCESO
1 $1,500.0 $1,500.0 $0 $0
2 $1,800.0 $1,800.0 $0 $0
3 $900.0 $900.0 $0 $0
4 $3,600.0 $3,600.0 $0 $0
5 $2,400.0 $2,400.0 $0 $0
6 $6,000.0 $6,000.0 $0 $0
TOTALES $16,200.0 $16,200.0 $0 $0 $0
MEZCLADO
ELEMENTOS REALES ESTIMADOS VARIACIÓN INV. PROD. TERMINADOS INV. PROD. PROCESO
1 $750.0 $750.0 $0 $0
2 $900.0 $900.0 $0 $0
3 $450.0 $450.0 $0 $0
4 $1,800.0 $1,800.0 $0 $0
5 $1,200.0 $1,200.0 $0 $0
6 $3,000.0 $3,000.0 $0 $0
TOTALES $8,100.0 $8,100.0 $0 $0 $0
FERMENTADO
ELEMENTOS REALES ESTIMADOS VARIACIÓN INV. PROD. TERMINADOS INV. PROD. PROCESO
1 $1,730.769 $1,000.0 $730.7692 $730.7692
2 $830.769 $480.0 $350.7692 $350.7692
3 $1,038.462 $600.0 $438.4615 $438.4615
4 $1,661.538 $960.0 $701.5385 $701.5385
5 $2,769.231 $1,600.0 $1,169.2308 $1,169.2308
6 $2,769.231 $1,600.0 $1,169.2308 $1,169.2308
TOTALES $10,800.000 $6,240.0 $4,560.0000 $2,338.4615 $2,221.5385
COSTOS DE FABRICASIÓN
HORNEADO
ELEMENTOS REALES ESTIMADOS VARIACIÓN INV. PROD. TERMINADOS INV. PROD. PROCESO
1 4000 $4,000.0 $0 $0
2 4800 $4,800.0 $0 $0
3 2400 $2,400.0 $0 $0
4 9600 $9,600.0 $0 $0
5 6400 $6,400.0 $0 $0
6 16000 $16,000.0 $0 $0
TOTALES 43200 43200 $0 $0 $0
MEZCLADO
ELEMENTOS REALES ESTIMADOS VARIACIÓN INV. PROD. TERMINADOS INV. PROD. PROCESO
1 $250.0 $250.0 $0 $0
2 $300.0 $300.0 $0 $0
3 $150.0 $150.0 $0 $0
4 $600.0 $600.0 $0 $0
5 $400.0 $400.0 $0 $0
6 $1,000.0 $1,000.0 $0 $0
TOTALES $2,700.0 2700 $0 $0 $0
FERMENTADO
ELEMENTOS REALES ESTIMADOS VARIACIÓN INV. PROD. TERMINADOS INV. PROD. PROCESO
1 $3,461.54 $2,000.00 $1,461.54 $1,461.54
2 $1,661.54 $960.00 $701.54 $701.54
3 $2,076.92 $1,200.00 $876.92 $876.92
4 $3,323.08 $1,920.00 $1,403.08 $1,403.08
5 $5,538.46 $3,200.00 $2,338.46 $2,338.46
6 $5,538.46 $3,200.00 $2,338.46 $2,338.46
TOTALES $21,600.00 $12,480.00 $9,120.00 $4,676.92 $4,443.08
RESUMEN MATERIA PRIMA
ELEMENTOS REALES ESTIMADOS VARIACIÓN INV. PROD. TERMINADOS INV. PROD. PROCESO
1 $6,125.0 $6,125.0 $0.0
2 $7,350.0 $7,350.0 $0.0
3 $3,675.0 $3,675.0 $0.0
4 $14,700.0 $14,700.0 $0.0
5 $9,800.0 $9,800.0 $0.0
6 $24,500.0 $24,500.0 $0.0
TOTALES $66,150.0 $66,150.0 $0.0 $0.0 $0.0
RESUMEN DE MANO DE OBRA
ELEMENTOS REALES ESTIMADOS VARIACIÓN INV. PROD. TERMINADOS INV. PROD. PROCESO
1 $3,980.77 $3,250.0 $730.77 $730.77
2 $3,530.77 $3,180.0 $350.77 $350.77
3 $2,388.46 $1,950.0 $438.46 $438.46
4 $7,061.54 $6,360.0 $701.54 $701.54
5 $6,369.23 $5,200.0 $1,169.23 $1,169.23
6 $11,769.23 $10,600.0 $1,169.23 $1,169.23
TOTALES $35,100.00 $30,540.00 $4,560.00 $2,338.46 $2,221.54
RESUMEN DE COSTOS DE FABRICACIÓN
ELEMENTOS REALES ESTIMADOS VARIACIÓN INV. PROD. TERMINADOS INV. PROD. PROCESO
1 $7,711.54 $6,250.00 $1,461.54 $1,461.54
2 $6,761.54 $6,060.00 $701.54 $701.54
3 $4,626.92 $3,750.00 $876.92 $876.92
4 $13,523.08 $12,120.00 $1,403.08 $1,403.08
5 $12,338.46 $10,000.00 $2,338.46 $2,338.46
6 $22,538.46 $20,200.00 $2,338.46 $2,338.46
TOTALES $67,500.00 $58,380.00 $9,120.00 $4,676.92 $4,443.08