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Chuba Corporation utiliza un sistema de costos estndar en el que los costos indirectos...

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Accounting

Chuba Corporation utiliza un sistema de costos estndar en el que los costos indirectos de fabricacin se aplican sobre la base de las horas de mano de obra directa estndar (DLH). Durante diciembre, la empresa us 7200 horas de mano de obra directa y fabric 1900 unidades de producto terminado. La tarjeta de costos estndar para una unidad de producto incluye los siguientes datos sobre los costos indirectos de fabricacin:

Gastos generales variables: 4 DLH a $ 5.25 por DLH

Gastos generales fijos: 4 DLH a $2.00 por DLH

Para diciembre, la empresa incurri en $16 550 en costos indirectos fijos de fabricacin y registr una variacin de volumen desfavorable de $800.

El nivel de actividad del denominador en horas de mano de obra directa utilizado por Chuba para establecer la tasa predeterminada de gastos generales fue:

Opcin multiple

A) 7.600 horas

B) 7.800 horas

c) 8.000 horas

D)7.200 horas

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