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Se espera que el nivel de actividad planificado de una empresa para el prximo ao sea de 100.000 horas mquina. A este nivel de actividad,

Se espera que el nivel de actividad planificado de una empresa para el prximo ao sea de 100.000 horas mquina. A este nivel de actividad, la empresa presupuest los siguientes costos indirectos de fabricacin:

Variable Fijado
materiales indirectos $140,000 Depreciacin $60,000
Trabajo indirecto 200,000 Impuestos 10,000
Suministros de fabrica 20,000 Supervisin 50,000

Un presupuesto flexible preparado al nivel de actividad de 80 000 horas-mquina mostrara los costos indirectos totales de fabricacin de

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