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Knapper Kennel utiliza los das-inquilino como medida de actividad; un animal alojado en la perrera...

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Accounting

Knapper Kennel utiliza los das-inquilino como medida de actividad; un animal alojado en la perrera durante un da se cuenta como un da de inquilino. Durante enero, la perrera presupuest 2.700 das-inquilino, pero su nivel real de actividad fue de 2.740 das-inquilino. El criadero ha facilitado los siguientes datos relativos a las frmulas a utilizar en su presupuestacin:

Elemento fijo por mes Elemento variable por inquilino-da
Ganancia - ps 37.00
Sueldos y salarios ps 3.800 ps 6.10
Alimentos y suministros 900 14.90
Gastos de instalaciones 9,700 4.80
Gastos administrativos 6,600 0.10
Gastos totales ps 21,000 ps 25.90

Los gastos de las instalaciones en el presupuesto flexible para enero seran los ms cercanos a:

Opcin multiple

$21,996

$22,660

$22,852

$22,653

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