SEGÚN LOS ELEMENTOS QUE LO CONFORMAN

MPRIMA 79,500.00 V GAS ADMINS GAS VTAS

costo + alquiler 500.00 F alquiler 1,500.00 F
primo sueldos 20,000.00 F comisiones 7,000.00 V
M OBRA 32,500.00 V TOTAL 20,500.00 sueldos 8,000.00 F
costo + TOTAL 16,500.00
de Mpindirecta 8,500.00 V
conversion CIF COSTO PRIMO 112,000.00
31,695.00 MOBRAindirecta 15,300.00 F COSTO CONVERSION 64,195.00
COS PROD 143,695.00
depre 1 495.00 COSTO FIJO 51,395.00
depre 2 1,800.00 F COSTO VARIABLE 129,300.00
mantenimien 2,600.00 V
alquiler 3,000.00 F
otros cif 7,895.00 F

2.00
II PTER 5.00 IF PTER
+
+
Q PROD 30.00 C U PROD = C PROD/QP
C U PROD = 143695/45000
QV C U PROD = 3.19

I.I.P.T + Q PROD 0+45000 = 5000+Q V I.F.PT + Q.VENT QV =40000

ESTADO DE RESUL
VENTAS 200,000.00 7,000.00 =0.035VENTAS
C VTAS 3.19*40000 200,000.00 =VENTAS
U BRUTA 72,400.00
GAS ADMINIS -20,500.00 -127,600.00
GAS VTAS -16,500.00
U A IM 35,400.00