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2-45 Comportamiento de costos y pronsticos (LO 2-5) Dayton Inc. fabric 30 000 unidades del producto el mes pasado e identific los siguientes costos asociados con la actividad de fabricacin: Requerido Se espera que los costos unitarios variables y los costos fijos totales permanezcan sin cambios el prximo mes. Calcule el costo unitario y el costo total si se producen 36 000 unidades el prximo mes. Costos variables: Materiales directos utilizados $510,000 Mano de obra directa $1,120,000 Materiales y suministros indirectos $120,000 Energa para hacer funcionar los equipos de la planta $140,000 Costes fijos: Salarios de supervisores $470,000 Servicios pblicos de la planta (distintos de la energa para hacer funcionar el equipo de la planta) $120,000 Depreciacin de planta y equipo (lnea recta, base de tiempo) $67,500 Impuestos a la propiedad sobre la construccin $98,500.

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2-45 Comportamiento de costos y pronsticos (LO 2-5) Dayton Inc. fabric 30 000 unidades del producto el mes pasado e identific los siguientes costos asociados con la actividad de fabricacin: Requerido Se espera que los costos unitarios variables y los costos fijos totales permanezcan sin cambios el prximo mes. Calcule el costo unitario y el costo total si se producen 36 000 unidades el prximo mes. Costos variables: Materiales directos utilizados $510,000 Mano de obra directa $1,120,000 Materiales y suministros indirectos $120,000 Energa para hacer funcionar los equipos de la planta $140,000 Costes fijos: Salarios de supervisores $470,000 Servicios pblicos de la planta (distintos de la energa para hacer funcionar el equipo de la planta) $120,000 Depreciacin de planta y equipo (lnea recta, base de tiempo) $67,500 Impuestos a la propiedad sobre la construccin $98,500

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