The Industrial company "MANTENIMIENTOS SAC" dedicated to the manufacture of electric motors located in the district of Ate-Vitarte starts its operations from January 20to 20 with the following: 10 products in process valued c/u in S/. 390.00 30 finished products recovered each in S/. 420.00 Sales amounted to S/. 270,100 During the production process, the following was generated: At the beginning it had raw material 10Kg to S/. 124.90 w/ kg On 05/01 50kg each S/ was purchased. 110 On 15/01 40Kg is sent to production On 20/01 you buy 70Kg each S/. 120 plus freight S/. 4,000 On 30/01 50Kg is sent to production. The payroll of the workers of the month was S/. 31,456 The following costs and expenses were incurred: . Advertising S/. 3,220 Depreciation of office equipment 1,520 Telephone sales area 700 Plant manager's salary2,430 General manager salary 4,100 Administrative office rental1,220 Sellers Commission2,180 Plant Power1,000 Depreciation of plant machinery 500 Production plant rental2,200 Miscellaneous Supplies 2,700 Indirect materials 1,000 At the end of the month an inventory is made in the warehouse and the following is found: 30 products in process recovered c/u S/. 198.30 150 finished products valued at ............ 160 engines were sold Social charges for Adm/sales are estimated at 44.46% Social charges for production are estimated at 44.99% Paid for interest 795.00 Interest charged for 895.00 Worker participation was 10% Income tax paid by the company is 29.5% It is requested: 1) Elaborate the Kardex by the Average method 2) Prepare the Statement of cost of production, determine the cost of sales and prepare the Income Statement (EGP) According to the results obtained from the exercise answer the following questions: 1) How much will be the total amount of the warehouse outputs? 2) If 120 kilos are consumed instead of 90, how much will be the units of the final inventory of direct material? 3) If the Inv. End of Products in process outside S/ 10,000 How much will be the cost of finished products for the month? 4) How much is the unit cost of sales? 5) What is the pre-tax profit for the month? 001 00 METODO PROMEDIO Fecha Ingresos Cantidad C.U. Total Cantidad Salidas C.U. Saldo de inventario Total Cantidad C.U. Total TOTAL ANEXOS: Estado de Material Directo (MD) Consumido Concepto Inventario inicial de MD (+) Compras Netas de MD (MD Disponible para la Prod. C. total METODO PROMEDIO Fecha Cantidad Ingresos C.U. Salidas Saldo de inventario Total Cantidad C.U. Total Cantidad C.U. Total TOTAL ANEXO S: Estado de Material Directo (MD) Consumido Concepto Inventario inicial de MD (+)Compras Netas de MD (-) MD Disponible para la Prod. (-) Inventario final de MD () MD Consumido Clculos adicionales MOD: Concepto Sueldo bruto Cargas sociales C. total Unid. Term. C. Unitario C. Total Costo de la MOD Costos Indirectos de Fabricacin (CIF) 1. Material Indirecto (MI) Consumido Inv Inicial de M (+) Compras netas de MI () MI disponible (-) Inv. Final de MI () MI Consumido 2. Mano de Obra Indirecta (MOI) Sueldo bruto de MOI C. Total Costo total de MOI 3. Otros CIF Concepto C. Total Gastos Administrativos: Concepto 16. Total Total Gastos Gastos de ventas. Concepto G. Total Costo otros CIF TOTAL CIF Total Gastos Clculo de la depreciacin Concepto Costo Tasa dep. Dep. Anual Dop. Mens ProduccinG. Adm Distribucin a Produccin y Gados G. Ventas Costo total 1 Estado de Costo de Productos Terminados Concepto C. total Estado de Costo de Productos Terminados Concepto (+)Inv. Inicial de Productos en Proceso (+) Costo de produccin A. MD Consumido B. Mano de obra directa (MOD) C. Costos Indirectos de Fabricacin ()Inv. Disponible para la produccin (-) Inv. final de Productos en Proceso (=) Costo de Productos Terminados (PT) 2 Estado de Costo de Ventas Concepto Inv. inicial de Productos Terminados (+) Costo de Productos Terminados (-)PT disponibles para la venta (-) Inv. final de Productos Terminados (=) Costo de ventas 3 Estado de Resultados Concepto Ventas (-) Costo de ventas (-)Utilidad Bruta (-) Gastos Administrativos (-) Gastos de Ventas (-)Utilidad Operativa (+)Ingresos Financieros (-) Gastos Financieros (+)Otros Ingresos (-) Otros egresos (-)Utilidad antes de Partic. e Impuestos (-) Participaciones (10%) (=)Utilidad antes de impuestos (-) Impuesto a la Renta (29.5%) (=)Utilidad Neta C. total Cantidad C. Unitario C. total Valor Total