MBA 5040 Tarea 2.1 .docx - PROCESO DE COSTO TAREA 2.1 MBA 5040 – 5014ONL – MANAGERIAL ACCOUNTING CARLOS J LOPEZ FLORES EST 180912735 PROF JORGE

MBA 5040 Tarea 2.1 .docx - PROCESO DE COSTO TAREA 2.1 MBA...

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10/31/2019 P ROCESO DE COSTO T AREA 2.1 MBA 5040 – 5014ONL – M ANAGERIAL ACCOUNTING C ARLOS J L OPEZ F LORES E ST # 180912735 P ROF J ORGE M ORALES C ABRERA N ATIONAL U NIVERSITY C OLLEGE
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Institución: National University College Online Nombre: Carlos J Lopez Flores Número de estudiante: 180912735 Sección: 5014ONL Prof. Jorge Cabrera Morales Fecha: 31 Oct 2019 National University College-Online MBA 5040- Contabilidad Gerencial Tarea 2.1- Valor 30 puntos Parte I- Ejercicio costo por órdenes (Valor: 14 puntos) Los registros de contabilidad indican ciertos balances en las cuentas de inventario para el 20xx: 1/1/xx 31/12/xx Inventario de materiales $ 20,000 $ 15,000 Inventario de productos en proceso ( Work in Process ) -0- $20,000 Inventario de productos terminados $12,000 $22,000 Otros datos (aplican al periodo de 1/1/xx a 31/12/xx) Los costos primos fueron $ 393,000. Se compró en materiales 10 veces la cantidad de lo que había en inventario de materiales al inicio del año. Los costos de mano de obra directa ( Direct Labor ) representan el 45% de los costos de conversión que fueron $ 325,000. La empresa genera, en promedio, un 25% de ganancia bruta ( Gross Margin ). Requerido: 1. Calcula las siguientes partidas para el 20xx: a. Costo de materiales usados ( Direct Materials Used ) $205,000 b. Costo de mano de obra directa ( Direct Labor ) 45% = $146,250 c. Costos indirectos de fábrica incurridos ( Manufacturing Overhead ) 55% = $178,750 d. Costo de los bienes manufacturados ( Cost of Goods Manufactured ) $510,000 e. Costo unitario (se producen 20 unidades) $25,500 PPU f. Ventas del periodo $500,000 / 75% = $606,667 g. Costo de los bienes vendidos $500,000
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Institución: National University College Online Nombre: Carlos J Lopez Flores Número de estudiante: 180912735 Sección: 5014ONL Prof. Jorge Cabrera Morales Fecha: 31 Oct 2019
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