producto

concepto x y z total
unidades producidas y vendidas 18000 24000 16000
costo/unidad de material S/. 21.00 S/. 20.00 S/. 12.00 S/. 1,050,000.00
horas MOD /unidad 2.0 3.0 1.0 124000
horas-maquina / unidad 1.2 1.0 1.8 74400
Costo MOD /unidad S/. 8.00 S/. 12.00 S/. 4.00 S/. 496,000.00
costos indirectos S/. 1,539,965.00

producto
concepto x y z
materiales S/. 21.00 S/. 20.00 S/. 12.00
mano de obra S/. 8.00 S/. 12.00 S/. 4.00
carga fabril S/. 24.838 S/. 20.698 S/. 37.257
costo unitario S/. 53.84 S/. 52.70 S/. 53.26
costos indirectos de fabricacion = S/. 1,539,965.00 = S/. 20.6985
total de horas - maquina incurridas 74400