Solve the following exercise, using the Cost System for Production Orders, accounting for the following operations. Determine the unit cost of finished production, the value of production in process and the State of the cost of production and sales.

The industrial company Juguetera, SA de CV has implemented a Historical Cost System for production orders, it begins its productive period, considering the following:

a) The articles that are manufactured are bearings and spinning tops.

b) At the beginning of the period, order No. 100 for 230 units of bearings enters production.

c) During the period, orders No. 101 were processed for 1,500 units of spinning tops, No. 102 for 1,350 units of bearings, and No. 103 for 900 units of spinning tops.

1. Account balances at the beginning of the period:

Raw material warehouse: Material "A" 15,000 kg at $5.00 Material "B" 7,000 kg at $8.00

Indirect materials warehouse: $15,000.00

Production in process (Initial inventory): order No. 100 for 230 units of bearings [raw material $22,750.00, labor $4,850.00 and indirect costs $7,325.00.

2. operations of the month:

a) Purchases:

Buy raw material on credit: Type "A" 25,500 Kg at $5.50 and Type "B" 20,250 Kg at $7.50.

Purchase of indirect materials on credit: $40,000.00

(b) Consumption of raw material:

Orden No. 100: material "A" 2,000 Kg a $5.50 y material "B" 1,100 Kg a $7.50.

Orden No. 101: material "A" 10,000 Kg a $5.50 y material "B" 6,000 Kg a $7.50.

Orden No. 102: material "A" 9,900 Kg a $5.50 y material "B" 6,120 Kg a $7.50.

Orden No. 103: material "A" 3,100 Kg a $5.50 y material "B" 3,200Kg a $6.50.

c) Salaries for the period $95,800.00

d) Application of wages to production: Order No. 100: 620 Hrs. at $4.00, Order No. 101: 5,150 Hrs. at $4.00, Order No. 102 : 4,150 Hrs. at $4.00 and

Orden No. 103:1,930 Hrs. a $4.00.

e) Indirect Costs

Materials: $31,753.00, Depreciation and amortization $6,159.00. Fuels, repairs, etc. $18,589.00.

3. Orders numbers 100, 101 and 102 were completed, leaving No. 103 in process.

Order 100 and 86% of order 101 are sold. With 72% more on the production cost.