Productos A B TotalMateria prima S/. 9,600.00 S/. 25,200.00Mano de obra directa 20000 60000Costos indirectos de fabricacin S/. 9,000 S/. 27,000 S/. 36,000.00Costo de fabricacin S/. 38,600.00 S/. 112,200.00Unidades producidas 400 600Costo unitario S/. 96.50 S/. 187.00HMOD 2000 6000

Valor de venta S/. 125.45 S/. 243.10Precio de venta S/. 148.03 S/. 286.86Costo por Horas maquina #DIV/0!

S/. 4.50

costo de fabricacion A BMETODO TRADICIONAL 96.5 187METODO ABC 109 179diferencia 12 -8

COSTO DE FABRICACION S/. 43,448 S/. 107,352 S/. 150,800COSTOS OPERATIVOSVENTAS S/. 5,200 S/. 6,800ADMINISTRATIVOS S/. 14,000 S/. 19,000COSTO TECNICO S/. 62,648 S/. 133,152produccion 400 600COSTO UNITARIO TECNICO S/. 157 S/. 222

Productos A B TotalMateria prima S/. 9,600.00 S/. 25,200.00 S/. 34,800.00Mano de obra directa 20000 60000 S/. 80,000.00CIFACTIVIDADESRedisear bosquejos S/. 4,000.00 S/. 6,000.00 S/. 10,000.00Preparar maquinas S/. 2,000.00 S/. 3,000.00 S/. 5,000.00Atender pedidos S/. 1,231 S/. 2,769 S/. 4,000.00Supervisar procesos S/. 2,545 S/. 5,455 S/. 8,000.00mantener maquinas S/. 571 S/. 1,429 S/. 2,000.00contabilizar costos S/. 3,500 S/. 3,500 S/. 7,000.00CIF S/. 13,848 S/. 22,152 S/. 36,000.00COSTO DE FABRICACION S/. 43,448 S/. 107,352 S/. 150,800unidades producidas 400 600costo de fabricacion unitario S/. 109 S/. 178.92

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