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Departamentos de Producción Departamentos de Servicios Corte Ensamble Empaque Mantenimiento 20,000.00 35,000.00 65,000.00 25,000.00 1,200 600 900 1,000 3,800 1,200 1,100 4,000 2,750 3,400 2,300 Costos Indirectos presupuestados Kilovatio - hora Metros cuadrados Horas MOD Departamentos Corte Ensamble Empaque Mantenimiento Inspección Totales $ $ $ $ $ $ Costos 20,000.00 35,000.00 65,000.00 25,000.00 19,500.00 164,500.00 Paso 1. Determinar los porcentajes o relaciones Departamento Costos Totales Mantenimiento Inspección Corte Ensamble Empaque Corte Ensamble Costos presupuestados ($) $ $ $ $ $ $ 25,000.00 19,500.00 20,000.00 35,000.00 65,000.00 164,500.00 Horas MOD 2,750 3,400 Servicios suministrados por c/ departamento Metros Cuadrados 2500/8600 3800/8600 1200/8600 1100/8600 Kilovatio - hora 1000/3700 25/86 19/43 6/43 11/86 1200/3700 600/3700 900/3700 Empaque 2,300 Paso 2. Establecer las ecuaciones M = $25,000.00 + 10/37 I I = $19,500.00 + 25/86 M Paso 3. Simultanear ecuaciones para determinar los valores de cada departamento M= $25,000.00 + 10/37 ($19,500.00 + 25/86 M) M= $25,000.00 + 195000/37 + 125/1591 M M= $30,270.27027 + 125/1591 M M - 125/1591 M = $30,270.27027 1466/1591 M = $30,270.27027 M= $32,851.29604 M= $ 32,851.30 I = $19,500.00 + 25/86 (32,851.29604) I= $29,049.79536 I= $ 29,049.80 Paso 4 y 5. Se distribuyen los nuevos costos de los departamentos de servicios a los departamentos de producción y luego Costos Totales Mantenimiento a Inspecc ...
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