For the calculation of some of the components of the cost of the product we

For the calculation of some of the components of the

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For the calculation of some of the components of the cost of the product, we divide them into 3 groups: costs proportional to the level of production, costs proportional to the investment in fixed capital (I) and costs proportional to labor (MO). PROPORTIONAL COSTS TO THE LEVEL OF PRODUCTION Components Annual requirement Unit Cost Total cost Raw Material (IPA) 26767 TM/year 1168 $/TM 31,272,745 - We determine the direct labor requirement from the following graph, for which we take the line B (average conditions).
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