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Davis Company presupuesta un costo general total de $3,600,000. Si la empresa asigna costos indirectos sobre la base de 200 000 horas de mano de
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Davis Company presupuesta un costo general total de $3,600,000. Si la empresa asigna costos indirectos sobre la base de 200 000 horas de mano de obra directa presupuestadas, la tasa nica de costos indirectos de toda la planta equivale a $18 por hora de mano de obra directa.
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