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Cada uno de los gerentes de produccin de Davisson (costo salarial anual, $45 000) puede supervisar 60 000 horas mquina de actividad de manufactura. As,

Cada uno de los gerentes de produccin de Davisson (costo salarial anual, $45 000) puede supervisar 60 000 horas mquina de actividad de manufactura. As, si la empresa tiene 50.000 horas de actividad manufacturera, se necesita un gerente; para 75.000 horas se necesitan dos gerentes; para 125.000 horas se necesitan tres gerentes; Etctera. El costo del salario de Davisson se puede describir mejor como:

coste variable.

costo semivariable.

costo de la variable escalonada.

costo fijo

costo fijo escalonado.

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