Punto De Equilibrio

Calculo de punto de equilibrio

            Las siguientes tablas te muestran información relevante:Se pide realizar el costeo de acuerdo a: * Tasa global para toda la planta. * Tasadepartamental. * Costeo basado en actividades, tomando dos conjuntos de actividades relacionadas (energía con arranque y manejo de materiales con inspección). GASTOS INDIRECTOS | |
ARRANQUE |   |   |  | |
15 | = | $1,400,000.00 |   | |
10 | = | $933,333.33 | LAP TOP | |
  |   |   |   | |
15 | = | $1,400,000.00 |   | |
5 | = | $466,666.67 | DESKTOP | |
  |   |   |   | |MANEJO DE MATERIALES |   |   |   | |
  |   |   |   | |
40 | = | $1,000,000.00 |   | |
15 | = | $375,000.00 | LAP TOP | |
  |   |   |   | |
40 | = | $1,000,000.00 |   | |
25 | = |$625,000.00 | DESKTOP | |
  |   |   |   | |
ENERGIA |   |   |   | |
  |   |   |   | |
3750 | = | $350,000.00 |   | |
1300 | = | $121,333.33 | DESKTOP | |
  |   |   |   | |
3750 | = |$3,500,000.00 |   | |
1200 | = | $1,120,000.00 | LAP TOP | |
  |   |   |   | |
INSPECCION |   |   |   | |
  |   |   |   | |
7000 | = | $1,200,000.00 |   | |
4000 | = | $685,714.29 | LAPTOP | |
  |   |   |   | |
7000 | = | $1,200,000.00 |   | |
3000 | = | $514,285.71 | DESKTOP | |
| | | | |
GASTOS INDIRECTOS |
  | Costos indirectos | mas | Costo de material |   |LAP TOP | $3,114,047.62 | + | $7,187,500.00 | $10,301,547.62 |
DESK TOP | $1,727,285.71 | + | $11,500,000.00 | $13,227,285.71 |
| | | | |
COSTO UNITARIO | | |
LAP TOP | 800 PZAS |$12,876.93 | | 800 |
DESK TOP | 3000 PZAS | $4,409.10 | | 3000 |
| | | | |
TASA GLOBAL = | GASTOS INDIRECTOS | |
| GASTOS DE MANO DE OBRA DIRECTA | |
| | | | |
TASA GLOBAL =| $10,301,547.62 | 2575.386905 |
| 4000 | |
| | | | |
TASA GLOBAL = | $13,227,285.71 | 4409.095238 |
| 3000 | |
| | | | |
Ejercicio 2.
La empresa Juguetín, fabrica y...