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Si los costos indirectos reales son mayores que los costos indirectos de fabricacin aplicados, entonces los costos indirectos de fabricacin son: infraaplicado sobreaplicado. una prdida

Si los costos indirectos reales son mayores que los costos indirectos de fabricacin aplicados, entonces los costos indirectos de fabricacin son:

		infraaplicado
		sobreaplicado.
		una prdida en el estado de resultados en "Otros gastos y prdidas".
		considerado un gasto miscelneo.

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