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Privott, Inc., fabrica y vende dos productos: Producto Z9 y Producto N0. La empresa est considerando adoptar un sistema de costeo basado en actividades con

Privott, Inc., fabrica y vende dos productos: Producto Z9 y Producto N0. La empresa est considerando adoptar un sistema de costeo basado en actividades con los siguientes grupos de costos de actividades, medidas de actividad y actividad esperada:

Estimado Actividad esperada
Grupos de costos de actividades Medidas de actividad Costo general Producto Z9 Producto N0 Total
Laborales DLH ps 324,018 6,400 3,000 9,400
Pruebas de producto pruebas 45,747 400 500 900
Tamao del pedido MH 471,108 4,000 4,300 8,300
ps 840,873

La tasa de actividad para el grupo de costos de actividades relacionadas con la mano de obra en el costeo basado en actividades es la ms cercana a:

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