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Ejemplo 38: Los siguientes datos deben usarse para las siguientes preguntas: Inventario de materias...

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Accounting

Ejemplo 38: Los siguientes datos deben usarse para las siguientes preguntas:

Inventario de materias primas, 1 de enero $ 12.000

Inventario de materias primas, 31 de diciembre 16.000

Trabajo en proceso, 1 de enero 5,000

Trabajo en proceso, 31 de diciembre 8,000

Productos terminados, 1 de enero 17.000

Productos terminados, 31 de diciembre 12,000

Compras de materias primas 118.000

Mano de obra directa 165.000

Utilidades de fbrica 64,000

Mano de obra indirecta 12.000

Depreciacin de fbrica 18,000

Gastos de venta y administracin 220.000

Cul es el costo de los materiales directos utilizados?

a. $118,000

b. $114,000

C. $122,000

d. $130,000

Ejemplo 39: Suponga que su respuesta a la pregunta 38 anterior es $130,000. A cunto ascienden los costos totales de fabricacin?

a. $389,000

b. $393,000

C. $295,000

d. $609,000

Ejemplo 40: Suponga que su respuesta a la pregunta 39 anterior es $400,000. Cunto es el costo de los bienes fabricados?

a. $400,000

b. $389,000

C. $397,000

d. $403,000

Ejemplo 41: Suponga que su respuesta a la pregunta 40 anterior es $420,000. Cunto es el costo de los bienes vendidos?

a. $420,000

b. $408,000

Pgina | 9

C. $295,000

d. $425,000

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