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Los costos estndar y los costos reales de los costos indirectos de fabricacin para la fabricacin de 2500 unidades de produccin real son los siguientes:

Los costos estndar y los costos reales de los costos indirectos de fabricacin para la fabricacin de 2500 unidades de produccin real son los siguientes:

Costos estndar
Gastos generales fijos (basados en 10.000 horas) 3 horas por unidad @ $0.80 por hora
Gastos indirectos variables 3 horas por unidad @ $2.00 por hora
Costes reales
Costo variable total, $18,000
Costo fijo total, $8,000

El monto de la variacin total de los costos indirectos de fbrica es

a.$2,500 desfavorable

b.$5,000 desfavorable

c.$5,000 favorable

d.$2,000 favorable

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