The General Manager of the industrial company El Segundo, S.A. de C.V asks you to determine the standard cost for the month of August 20XX with the data provided by the experts that for each unit of the Alfa product is required: (to calculate the Standard Cost)

RAW MATERIAL	Material A	2 kilos at	$2.50 each
	Material B	1.5 kilos at	$3.00 each
LABOR	Operator X	0.25 hours at	$12.00 each
	Operator Y	0.50 hours at	$8.00 each
INDIRECT EXPENSES	Machine Time	0.03 hours at	$300.00 each

The production forecast is:

10,000 Finished units and 2,000 units that are in Process which have an advance of 80% in RAW MATERIALS, 60% in LABOR and 40% in INDIRECT EXPENSES Accounting showed that during the month the production forecast was reached and that the consumption was:

(Data for the Real Cost)

23,500 kilos of material "1" at a price of	$2.75 per kilo
17,000 liters of material "2" at a price of	$2.80 per liter
3,000 hours of Operator "X" at	$12.00 each hour
5,600 hours of Operator "Y" at	$8.00 each hour
250 machine hours at	$310.00 each hour

Elaborate: A) Prepare the Schedule of Valuation of Production at Standard Cost, at Real Cost and Deviation in Costs B) Prepare the cost deviation analysis document