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Fortran Industries produce los elementos de electricidad para las estufas. Cada elemento se vende por $20 y la compaa vende aproximadamente 2,000,000 cada ao. El

Fortran Industries produce los elementos de electricidad para las estufas. Cada elemento se vende por $20 y la compaa vende aproximadamente 2,000,000 cada ao. El costo por unidad el siguiente:

Material directo $4.00
Mano de obra $3.00
Otros costos
Manufactura variable $2.50
Manufactura fijo $5.00
Distribucin variable $1.50
Distribucin fijo $1.00

El costo variable por unidad para cada elemento es de:

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