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Una empresa de fabricacin aplica los gastos generales de fbrica en funcin de las horas de mano de obra directa. A principios de ao, estim

  1. Una empresa de fabricacin aplica los gastos generales de fbrica en funcin de las horas de mano de obra directa. A principios de ao, estim que los costos indirectos totales de la fbrica seran de $360 000 y las horas de mano de obra directa seran de 30 000. Los costos indirectos reales de fbrica incurridos fueron de $377 200 y las horas de mano de obra directa reales fueron de 36 000. Cul es la cantidad de costos indirectos de fabricacin sobreaplicados o subaplicados al final del ao?

    a.$54,800 subaplicados

    b.$6,000 subaplicados

    c.$6,000 sobreaplicados

    d.$54,800 sobreaplicados

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