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1. Quiz Company utiliza costos basados en actividades para determinar el costo del producto. El departamento de contabilidad identific las siguientes actividades generales, costos e

1. Quiz Company utiliza costos basados en actividades para determinar el costo del producto. El departamento de contabilidad identific las siguientes actividades generales, costos e impulsores de actividad para el prximo ao.

Actividad

Costo estimado

Controlador de actividad

Capacidad de actividad

Configuracin de equipos

$120,000

Nmero de configuraciones

300

Pedido de materiales

90.000

Numero de ordenes

9,000

mantenimiento de maquinas

210,000

Horas de mquina

21,000

Gastos generales totales

$420,000

Se recopilaron los siguientes resultados reales para la produccin de Model X y Model Y durante el ao.

Modelo X

Modelo Y

Unidades producidas

8,000

4,000

Costos primos

$160,000

$100,000

Nmero de configuraciones

200

100

Numero de ordenes

3,000

6,000

Horas de mquina

12,000

9,000

Determine el costo unitario del Modelo X.

2. Durante el turno ms reciente, Quiz Company produjo 50 unidades en 10 horas. Determine la velocidad para el proceso de produccin.

a. 5 unidades por hora

b. 0,2 unidades por hora

C. 5 horas por unidad

d. 0,2 horas por unidad

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