Clculo de Costos para Produccin 1 (Pn 1)

CUMat = 10000.000 + 1600.000 + 2931.500 = 14531.500 = 341.12

42000 + 0 + (1500 * 0.4)
42600
CUMOD = 5000.000 + 1600.000 + 2931.500 = 9531.500 = 223.74
42000 + 0 + (1500 * 0.4)
42600
CUCGF = 5700.000 + 1600.000 + 2937.000 = 10237.000 = 240.31
42000 + 0 + (1500 * 0.4)
42600
Total Costo Unitario Pn 1: $805.17
Clculo de Costos para Produccin 2 (Pn 2)
CUDA = (1000*375) + (0 * 1500) + (42000 * 805.71) = 34214.820 = 546.39
42000 + 19740 + 1000 + 1500 1620
62620
CUMat =

9500.000
= 9500.000 = 162.5
35000 + 23120 + (1000 * 0.3333)
58453.3

CUMOD =
CUMat =

8940.000
= 8940.000 = 152.94
35000 + 23120 + (1000 * 0.3333)
58453.3

5400.000
= 5500.000 = 94.09
35000 + 23120 + (1000 * 0.3333)
58453.3

Subtotal Costos Pn 2 = 162.50 + 152.94 + 94.09 = 409.53

Costo total Pn 2 = 409.53 + 546.39 = 955.92