Simpson Kirk
05/18/2023 · Junior High School

Una fábrica aplica el enfoque variable o directo para determinar sus costos de producción y te entrega la siguiente información respecto de los costos totales de producir 15.000 unidades: 1. Material directo \( \$ 2.700 .000 \) 2. Mano de obra directa \( \$ 1.800 .000 \) 3. Costos indirectos de fabricación variables \( \$ 810.000 \) 4. Costos indirectos de fabricación fijos \( \$ 540.000 \) ¿Cuánto seria el costo unitario de producción? (A) \( \$ 354 \) (B) \( \$ 390 \) (C) \( \$ 300 \) (D) \( \$ 180 \)

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Para calcular el costo unitario, sumar material directo, mano de obra directa y costos indirectos variables, luego dividir por el número de unidades. En este caso, el cálculo es \( \$ 2.700.000 + \$ 1.800.000 + \$ 810.000 = \$ 4.310.000 \) y dividir por 15.000 unidades.

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