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Osborn Manufacturing usa una tasa predeterminada de costos indirectos de $18.50 por hora de mano de obra directa. Esta tasa predeterminada se bas en una

Osborn Manufacturing usa una tasa predeterminada de costos indirectos de $18.50 por hora de mano de obra directa. Esta tasa predeterminada se bas en una frmula de costos que estima $227 550 de los costos indirectos totales de fabricacin para un nivel de actividad estimado de 12 300 horas de mano de obra directa. La compaa incurri en costos indirectos de fabricacin totales reales de $221 000 y 11 800 horas de mano de obra directa total durante el perodo.

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