Question
The company TV-IBERO entertainment in the month of August there were three tv shows (S-1), (S-2), (S-3), the chapters recorded were 30 (S-1), 40 (S-2
The company TV-IBERO entertainment in the month of August there were three tv shows (S-1), (S-2), (S-3), the chapters recorded were 30 (S-1), 40 (S-2 ), 45 (S-3), respectively the costs incurred are:
a) The salaries that were paid to the protagonists were agreed in fees since they work exclusively. Ms. Plata (S-1) has negotiated $ 300,000 minus the $ 30,000 withholding tax. Ms. Aragons (S-2) has negotiated $ 200,000 minus the $ 25,000 withholding tax. Ms. Bachman (S-3) has negotiated $ 400,000 minus the $ 30,000 withholding tax.
b) Salaries were paid to the 24 exclusive TV-IBERO artists, they receive a fixed monthly salary of $ 10,000 with a retention of $ 4,000, the artists work 9 (S1), 7 (S2), 8 (S3).
c) The payment of the technical production personnel for the global payroll is $ 100,000, withholding $ 42,000 in taxes. The application of the technical personnel will be based on hours worked 120 (S1), 140 (S2), 150 (S3).
d) The technical editing staff is paid with a payroll check that amounts to $ 50,000 overall, with $ 21,000 in taxes withheld. The application of the technical staff will be based on recorded chapters.
e) The raw material warehouse for the preparation of the scenarios had outputs for a total of $ 600,000 and they were spent at (S-1) 25%, (S-2) 40%, (S-3) 35%.
f) Depreciation of filming equipment is $ 40,000 and its distribution will be based on hours worked. Editing equipment depreciation is $ 20,000 and its distribution will be based on chapters recorded. Depreciation of the set design studios is $ 30,000 and its distribution will be based on square meters 300 (S-1), 250 (S-2), 400 (S-3).
g) Electricity is paid for the period of $ 40,000 and its distribution will be based on Kwts 1,400 (S-1), 1,600 (S-2), 1,800 (S-3) h) The income obtained corresponding to the sales of 250 advertisements which are transmitted in the scheduled time and amount to $ 25,000 each and are distributed (N-1) 97 advertisements, (N-2) 68 advertisements, (N-3 ) 85 ads.
It asks: a) The total and unit cost for each tv show primary proration b) The proration of indirect charges detailed c) Line graph the behavior of each of the cost elements
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