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Baker Corporation aplica los costos indirectos de fabricacin sobre la base de las horas de...

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Accounting

Baker Corporation aplica los costos indirectos de fabricacin sobre la base de las horas de mano de obra directa. Al comienzo del ao ms reciente, la compaa bas su tasa de costos indirectos predeterminados en un costo total estimado de $59,600 y 2,000 horas de mano de obra directa estimadas. Los costos indirectos de fabricacin reales para el ao ascendieron a $61 200 y las horas de mano de obra directa reales fueron 1 750.

Los gastos generales del ao fueron:

$9,050 sobreaplicados

$7,450 sobreaplicados

$ 7,450 subaplicados

$ 9,050 subaplicados

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