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  • Manufacturas S.A

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    Everling Garcia
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    This document provides cost and revenue information for a company that produces a main product and byproduct. It produced 20,000 units of the main product and 4,000 units of the byproduct. Total production costs were $1,200,000 and $7,500 for departments 1 and 2. Several methods are presented to account for the byproduct, including treating byproduct net income as other income or deducting from main product cost of goods sold. Under the net realizable value method, byproduct cost is deducted from total costs to get net costs of $1,175,500. Total revenues were $2,040,000 and net income was calculated as $624,500 under this method.

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    Costos

    Original Title

    Manufacturas s.A

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    This document provides cost and revenue information for a company that produces a main product and byproduct. It produced 20,000 units of the main product and 4,000 units of the byproduct. Total production costs were $1,200,000 and $7,500 for departments 1 and 2. Several methods are presented to account for the byproduct, including treating byproduct net income as other income or deducting from main product cost of goods sold. Under the net realizable value method, byproduct cost is deducted from total costs to get net costs of $1,175,500. Total revenues were $2,040,000 and net income was calculated as $624,500 under this method.

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    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    5 views6 pages

    Manufacturas S.A

    Uploaded by

    Everling Garcia
    This document provides cost and revenue information for a company that produces a main product and byproduct. It produced 20,000 units of the main product and 4,000 units of the byproduct. Total production costs were $1,200,000 and $7,500 for departments 1 and 2. Several methods are presented to account for the byproduct, including treating byproduct net income as other income or deducting from main product cost of goods sold. Under the net realizable value method, byproduct cost is deducted from total costs to get net costs of $1,175,500. Total revenues were $2,040,000 and net income was calculated as $624,500 under this method.

    Copyright:

    © All Rights Reserved
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    of 6

    Costos Totales De Producción

    Departamento 1 C$1,200,000.00
    Departamento 2 C$7,500.00
    Unidades del producto principal
    Producidas 20,000.00
    Vendidas 20,000.00
    Inventario Final 0.00
    Unidades del subproducto
    Producidas 4,000.00
    Vendidas 4,000.00
    Inventario Final 0.00
    Gastos de administración y ventas
    Porcentaje
    estimados
    Producto Principal 10% C$200,000.00
    Subproducto 20% C$8,000.00
    Ingreso por ventas reales Costo unitario
    Producto Principal C$100.00 C$2,000,000.00
    Subproducto C$10.00 C$40,000.00
    Utilidad Bruta esperada en los subproductos 30%
    (Se ignoran impuestos sobre la renta)
    Ingreso Neto de Subproducto tratado como otro
    ingreso

    Manufacturas S.A
    Estado De Resultados
    Ventas (Producto principal) C$2,000,000.00
    Costo de venta del producto principal:
    C$1,200,000.00
    Costos Totales de producción
    Inventario Final -
    Costo total de venta de producto principal C$1,200,000.00
    Utilidad Bruta C$800,000.00
    Gastos de administración y ventas del producto
    C$200,000.00
    principal
    Utilidad Operacional C$600,000.00
    Otras Utilidades -
    Utilidad Neta de SubProductos C$24,500.00
    Utilidad Neta C$624,500.00

    Ingreso Neto De Subproductos tratado como una


    deducción del costo de los artículos vendidos del
    producto principal

    Manufacturas S.A
    Estado De Resultados
    Ventas (Producto principal) C$2,000,000.00
    Costo de venta del producto principal:
    C$1,200,000.00
    Costos Totales de producción
    Inventario Final -
    Costo total de venta de producto principal C$1,200,000.00
    Utilidad Neta de SubProductos C$24,500.00 C$1,175,500.00
    Utilidad Bruta C$824,500.00
    Gastos de administración y ventas del producto
    C$200,000.00
    principal
    Utilidad Neta C$624,500.00
    Método del valor neto realizable

    Manufacturas S.A
    Estado De Resultados
    Ventas (Producto principal) C$2,000,000.00
    Costo de venta del producto principal:
    C$1,200,000.00
    Costos Totales de producción
    Valor del subproducto producido C$24,500.00
    Costos netos de producción C$1,175,500.00
    Inventario Final - C$1,175,500.00
    Utilidad Bruta C$824,500.00
    Gastos de administración y ventas del producto
    C$200,000.00
    principal
    Utilidad Neta C$624,500.00

    Método del costo de reversión

    Plan A: Costos de Producción del producto principal


    Costos totales de producción del departamento #1
    Costos conjuntos aplicables a los Subproductos
    producidos: C$40,000.00
    Utilidad estimada de la venta del subproducto
    Costos esperados de procesamiento adicional C$7,500.00
    Utilidad bruta esperada de los subproductos C$12,000.00 C$19,500.00
    Costo de producción de producto principal

    Plan B: Costos de producción del subproducto


    Costos conjuntos aplicables a los subproductos
    C$20,500.00
    (Véase el Plan A)
    Costos de procesamiento adicional después del
    C$7,500.00
    punto de separación (Departamento #2)
    Costos de producción del subproducto C$28,000.00

    Manufacturas S.A
    Estado De Resultados
    Ventas:
    Producto Principal C$2,000,000.00
    Subproducto C$40,000.00
    Costo de venta del producto principal y del
    subproducto
    Costos de producción:
    Producto Principal C$1,179,500.00
    Subproducto C$28,000.00 C$1,207,500.00
    Inventario Final
    Producto Principal C$0.00
    Subproducto C$0.00 C$0.00
    Utilidad Bruta
    Gastos de administración y ventas:
    Producto Principal C$200,000.00
    Subproducto C$8,000.00
    Utilidad Neta
    principal

    C$1,200,000.00

    C$20,500.00
    C$1,179,500.00

    C$2,040,000.00
    C$1,207,500.00
    C$832,500.00

    C$208,000.00
    C$624,500.00

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