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Audio Zone Co. necesita preparar estados financieros pro forma para el prximo ao fiscal. Para ello, la empresa debe pronosticar sus gastos generales totales. A
Audio Zone Co. necesita preparar estados financieros pro forma para el prximo ao fiscal. Para ello, la empresa debe pronosticar sus gastos generales totales. A continuacin se presentan las horas de mquina reales y los costos indirectos totales de los ltimos seis meses.
Mes | Gastos generales totales | Horas de mquina |
Ene. | $6,288 | 1,980 |
Feb. | 6,460 | 2,090 |
Mar. | 5,987 | 1,745 |
Abr. | 5,559 | 1,560 |
Puede | 6,032 | 1,865 |
Junio | 6,341 | 2,012 |
Usando el mtodo alto-bajo, el costo general fijo mensual total se calcula como:
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