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Steinhagen Corporation aplica los costos indirectos de fabricacin a los productos sobre la base de las horas-mquina estndar. Los costos generales presupuestados y reales para

Steinhagen Corporation aplica los costos indirectos de fabricacin a los productos sobre la base de las horas-mquina estndar. Los costos generales presupuestados y reales para el mes ms reciente se muestran a continuacin:

Presupuesto original Costes reales
Costos generales variables:
Suministros ps 5,400 ps 6,250
Trabajo indirecto 4,000 4,550
Costos generales fijos:
Supervisin 8,200 8,400
Utilidades 5,800 5,700
Depreciacin de fbrica 15,800 16,150
Costo general total ps 39,200 ps 41,050

La empresa bas su presupuesto original en 2000 horas-mquina. En realidad, la empresa trabaj 2150 horas-mquina durante el mes. Las horas estndar permitidas para la produccin real del mes ascendieron a 2.290 horas-mquina. Cul fue la variacin del volumen general de los costos indirectos fijos de fabricacin para el mes?

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