CAPITULO 6.xlsx

# CAPITULO 6.xlsx - PROBLEMA 6-2 Costo unitario variable de...

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PROBLEMA 6-2 Costo unitario variable de manufactura Materiales directos 4800000/48000 = 100 (+) Comisiones 1100000/42000 = 26.1904 Costo unitario variable de distribucion Q 126.19 COSTEO VARIABLE Ventas Q 8,400,000.00 (-)Costos variables Q 5,299,996.80 Margen de Contribucion Q 3,100,003.20 (-) Costos Fijos CIF Q 500,000.00 Administrativos Q 200,000.00 Utilidad Q 2,400,003.20 COSTEO ABSORBENTE Costos indirectos de fabricacion diversos 4800000+500000/48000 = 110.4166 Ventas Q 8,400,000.00 (-) Costo de Ventas Costo. Fab. 48000 * 110.4166 = 5299996.8 (-) 6000 * 110.4166 = 4637497.20 Q 4,637,497.20 Q 3,762,502.80 (-) Gastos de operación Comisiones Q 1,100,000.00 Administrativos Q 200,000.00 Utilidad Q 2,462,502.80 CONCILIACION UTILIDAD Costos Inv. Final Absorbente 110.4166 U Absorbente Q 2,462,502.80 (-)Costos Inv. Final Variable 100 (-) U Variable Q 2,400,003.20 Dif. Inv. Final 10.4166 * 6000 Diferencia Utilidad Q 62,499.60 = Q 62,499.60 Punto de Equilibrio x = 700,000 = 700,000 =7000 unidades * 200 PVU = Q 1,400,000.00 200 - 100 100 Margen de Seguridad 8400000 - 1400000 = Q 7,000,000.00 = 83% 8400000 Q 8,400,000.00

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PROBLEMA 6-3 COSTEO VARIABLE Costo unitario variable de manufactura Materiales directos

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