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Acton Corporation, que aplica los costos indirectos de fabricacin sobre la base de las horas-mquina, proporcion los siguientes datos para su ao de operaciones ms

Acton Corporation, que aplica los costos indirectos de fabricacin sobre la base de las horas-mquina, proporcion los siguientes datos para su ao de operaciones ms reciente.

Gastos generales de fabricacin estimados

$ 139,080

Horas-mquina estimadas

3.800

Gastos generales de fabricacin reales

$137,000

Horas-mquina reales

3,780

La tasa de gastos generales predeterminada es la ms cercana a: Las estimaciones de los costos indirectos de fabricacin y de las horas-mquina se realizaron al comienzo del ao con el fin de calcular la tasa de costos indirectos predeterminados de la compaa para el ao.

A.

$36.60

B.

$36.41

C.

$36.24

D.

$36.05

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