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Uso de costos variables y costos absorbentes. El consejero delegado de Richards Corp. asisti a una conferencia en la que una de las sesiones se

Uso de costos variables y costos absorbentes.

El consejero delegado de Richards Corp. asisti a una conferencia en la que una de las sesiones se dedic al coting variable. El CEO qued impresionado por la presentacin y ha pedido que los siguientes datos de Richards COrp. utilizarse para preparar estados comparativos utilizando el costeo variable y el costeo de absorcin de la empresa. Los datos siguen:

Material directo................................................ ..... $90,000

Mano de obra directa ................................................ ........ 120.000

Costos indirectos variables de fbrica ............................. 60,000

Gastos generales fijos de fbrica ................................ 150.000

Gastos fijos de mercadeo y administracin............... 180,000

La fbrica produjo 80 000 unidades durante el perodo y 70 000 unidades se vendieron por $700 000.

1. Preparar un estado de resultados utilizando el costeo variable

2. Prepare un estado de resultados utilizando el costo de absorcin.

(Redondee los costos unitarios a tres decimales)

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