1 6 1 The industrial company "CO, S.A." presents on February 28 a Profit and Loss c) Spending on services of independent professionals corresponds to the legal Auxiliary 1: the transport department is dedicated to the transport of raw advisory service hired by the company for management advice. materials and finished products, dedicating 20% and 80% of their working time to Statement from which the following information has been extracted d) Interest on short-term debts has been generated by obtaining a loan to carry each of these activities, respectively. corresponding to the set of expenses generated during the year: out the remodeling of the facade of the building. Auxiliary 2: the maintenance department has carried out the fine tuning of the e) The transport elements are integrated by the fleet of trucks assigned to the machinery of the two Transformation sites and minor repair works in the Quality Consumption of raw materials 37,110.00 place of transport. Control, having dedicated 40% of their working time to each transformation site Consumption of diverse materials 3.600.00 f) The company has 6 units of equipment for information processing that were and the remaining time to the other cost place. Personnel expenses (Wages and salaries, Social insurance and other acquired simultaneously and for the same amount, these teams are located in Auxiliary 3: quality control has been devoted during the period to the analysis of personnel expenses) -70,000.00 the following cost places: 1 in each warehouse, 3 in Administration and 1 in the quality of human work in the Transformation center 1, and the Transport and Services of independent professionals: 5,000.00 Quality Control Maintenance departments, assigning their cost according to the number of Leases and fees: . 3,000.00 workers in those centers. Reparations and conservation: The structure data of the cost places are the following: o Maintenance of elevators and fire extinguishing equipment... 1,800.00 o Cleaning service 10,000.00 PTOS H/MQ IT IS REQUESTED: Electrical supply 66,000.00 M? KW TELF. (comun) Telephone communications 1,500.00 Raw Materials Stock 1.000 2.000 Settlement of the cost statistics corresponding to the period. Interest on short-term debts 700.00 Transformation 1 3.000 7.000 400 Amortization of fixed assets: Transformation 2 2.000 5.000 200 o Office furniture (Management and Administration) 7,500.00 Finished Products Stock 1.500 2.000 5 o Elements of transport 15,000.00 Direction and administration 1.000 1.500 o Machinery: Auxiliary 1. Transport 500 1.500 1 Processing machines .36,000,00 Auxiliary 2. Maintenance 500 1.500 2 Packaging machines 18,000,00 Auxiliary 3. Quality control 500 1.500 Internal Transp. Mach. (shared use T1 and T2) ....... 6.000,00 TOTAL 10.000 22.000 15 o Equipment for information processing 6,000.00 The personnel of the company are distributed among the centers as detailed in the attached table: The activity of the company takes place in the cost places, both main and auxiliary, which are listed below: Workers Labor Cost Stock materials % Transformation 1: Product elaboration Raw Materials Stock 3.500,00 5 Transformation 2: Packaging Transformation 1 5 21.000,00 30 Warehouse of finished products Transformation 2 4 7.000,00 10 General management and administration Finished Products Stock 3.500,00 5 Transportation (Auxiliary 1) Direction and administration 19.875,00 30 . Maintenance (Auxiliary 2) Auxiliary 1. Transport 7.375,00 10 . Quality control (Auxiliary 3) Auxiliary 2. Maintenance 3.875,00 In relation to the cost elements, the following information is available: Auxiliary 3. Quality control 1 3.875.00 5 a) The various materials correspond to the cost of lubricating oils, spare parts TOTAL 20 70.000,00 100 and other materials used by the maintenance site. b) The expense in Leases and fees derives from the rent of the industrial building For the purposes of the redistribution of the cost of auxiliary sites, the following where the company carries out its activity. information is available in relation to the work carried out by said places during the year: : 600 1 1 1 3 4 1 5 1 6 1 The industrial company "CO, S.A." presents on February 28 a Profit and Loss c) Spending on services of independent professionals corresponds to the legal Auxiliary 1: the transport department is dedicated to the transport of raw advisory service hired by the company for management advice. materials and finished products, dedicating 20% and 80% of their working time to Statement from which the following information has been extracted d) Interest on short-term debts has been generated by obtaining a loan to carry each of these activities, respectively. corresponding to the set of expenses generated during the year: out the remodeling of the facade of the building. Auxiliary 2: the maintenance department has carried out the fine tuning of the e) The transport elements are integrated by the fleet of trucks assigned to the machinery of the two Transformation sites and minor repair works in the Quality Consumption of raw materials 37,110.00 place of transport. Control, having dedicated 40% of their working time to each transformation site Consumption of diverse materials 3.600.00 f) The company has 6 units of equipment for information processing that were and the remaining time to the other cost place. Personnel expenses (Wages and salaries, Social insurance and other acquired simultaneously and for the same amount, these teams are located in Auxiliary 3: quality control has been devoted during the period to the analysis of personnel expenses) -70,000.00 the following cost places: 1 in each warehouse, 3 in Administration and 1 in the quality of human work in the Transformation center 1, and the Transport and Services of independent professionals: 5,000.00 Quality Control Maintenance departments, assigning their cost according to the number of Leases and fees: . 3,000.00 workers in those centers. Reparations and conservation: The structure data of the cost places are the following: o Maintenance of elevators and fire extinguishing equipment... 1,800.00 o Cleaning service 10,000.00 PTOS H/MQ IT IS REQUESTED: Electrical supply 66,000.00 M? KW TELF. (comun) Telephone communications 1,500.00 Raw Materials Stock 1.000 2.000 Settlement of the cost statistics corresponding to the period. Interest on short-term debts 700.00 Transformation 1 3.000 7.000 400 Amortization of fixed assets: Transformation 2 2.000 5.000 200 o Office furniture (Management and Administration) 7,500.00 Finished Products Stock 1.500 2.000 5 o Elements of transport 15,000.00 Direction and administration 1.000 1.500 o Machinery: Auxiliary 1. Transport 500 1.500 1 Processing machines .36,000,00 Auxiliary 2. Maintenance 500 1.500 2 Packaging machines 18,000,00 Auxiliary 3. Quality control 500 1.500 Internal Transp. Mach. (shared use T1 and T2) ....... 6.000,00 TOTAL 10.000 22.000 15 o Equipment for information processing 6,000.00 The personnel of the company are distributed among the centers as detailed in the attached table: The activity of the company takes place in the cost places, both main and auxiliary, which are listed below: Workers Labor Cost Stock materials % Transformation 1: Product elaboration Raw Materials Stock 3.500,00 5 Transformation 2: Packaging Transformation 1 5 21.000,00 30 Warehouse of finished products Transformation 2 4 7.000,00 10 General management and administration Finished Products Stock 3.500,00 5 Transportation (Auxiliary 1) Direction and administration 19.875,00 30 . Maintenance (Auxiliary 2) Auxiliary 1. Transport 7.375,00 10 . Quality control (Auxiliary 3) Auxiliary 2. Maintenance 3.875,00 In relation to the cost elements, the following information is available: Auxiliary 3. Quality control 1 3.875.00 5 a) The various materials correspond to the cost of lubricating oils, spare parts TOTAL 20 70.000,00 100 and other materials used by the maintenance site. b) The expense in Leases and fees derives from the rent of the industrial building For the purposes of the redistribution of the cost of auxiliary sites, the following where the company carries out its activity. information is available in relation to the work carried out by said places during the year: : 600 1 1 1 3 4 1 5