Horas

Alto
Bajo
Q

Costos
17000
-15500
1,500.00 Q

Tasa Variable=

Cambio costos=
cambio actividad

Elemento fijo=

Q7,500.00
Q1,500.00

Costo variable-elemento variable

Elemento fijo=
Elemento fijo=
Costo fijo=
Meses
Enero
Febrero
Marzo

152500
-145000
7,500.00

152500-(5*17000)
152500-85000
Q67,500.00

Horas
Costos
Q17,000.00
Q15,500.00
Q16,500.00
Q
49,000.00

Q152,500.00
Q145,000.00
Q152,500.00
Q450,000.00

Q289,000,000.00
Q240,250,000.00
Q272,250,000.00
Q801,500,000.00

XY
Q2,592,000,000.00
Q2,247,500,000.00
Q2,516,250,000.00
Q7,355,750,000.00

DESPEJANDO "A"
Y=na+Bx
450000=3a+b(4900)
450000-b(49000)=3a
450000-b(49000)=a
3
450000-5 (49000)=
3

Q7,355,750,000=
Q7,355,750,000=
Q7,355,750,000=
Q7,355,750,000=
Q7,355,750,000=

Q7,355,750,0005,750,000=

205,000.00

Sustituyendo el valor de "a" ecuacion 2

a(49000)+ b(801,500,000)
450,000- b(49,000)
(49000) + b(801,500,000)
3
(150,000-b(16,333.33))(49,000) + b(801,500,000)
7,350,000,000- b(800,333,170) + b(801,500,000)
7,350,000,000 +b(1,166,830)
Despejando "b"
7,350,000,000 = b(1,166,830)
b(1,166,830)
5,750,000=
Q
Q 1,166,830.00

5.00

Sustituyendo el valor "b" ecuacion 3

y-b(x) =a
3

450,000-5(49,000)
3
450,000-245000
3
448,530 = 205,000
3

Q5.00 Hora de mano de obra Directa.

x=49000
y=450000
=801500000
XY=7355750000
n=3