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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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