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Healing Touch fabrica sillones de masaje con la siguiente estructura de costos estndar: Hoja de costos estndar: silln de masaje Tubera metlica de 6 metros

Healing Touch fabrica sillones de masaje con la siguiente estructura de costos estndar: Hoja de costos estndar: silln de masaje

Tubera metlica de 6 metros @ $3 $18.00

Cuero 2 m2. metros @ $7 14.00

Relleno 3 lilogramos @ $4 12.00

Mano de obra directa 4 hrs. @ $15 60.00

Costo estndar total $104,00

Durante el mes se fabrican 500 sillas y se incurre en los siguientes costos:

Costos reales incurridos durante el mes: silln de masaje

Tubera metlica 3.100 metros $9.455

Cuero 1.100 m2 7.722

Acolchado 1.600 kilogramos 6.560

Mano de obra directa 1.800 horas 27.270

Costo total $51,007

a) Calcular todas las variaciones de materiales y mano de obra (incluidas las variaciones de precio, cantidad, salario y eficiencia laboral)

b) Resumir y analizar las operaciones manufactureras del mes.

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