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Schabel Corporation tiene dos divisiones operativas: una divisin de consumo y una divisin comercial. El...

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Accounting

Schabel Corporation tiene dos divisiones operativas: una divisin de consumo y una divisin comercial. El Departamento de Atencin al Cliente de la compaa da servicio a ambas divisiones. Los costos variables del Departamento de Servicio al Cliente estn presupuestados en $79 por pedido. Los costos fijos del Departamento de Servicio al Cliente estn presupuestados en $285,000 para el ao. Los costos fijos del Departamento de Servicio al Cliente se determinan en base a los pedidos del perodo pico.

Porcentaje de capacidad de perodo pico requerida Pedidos presupuestados
Divisin de Consumo 40 % 1,550
Divisin comercial 60 % 3,850

Al final del ao, los costos variables reales del Departamento de Servicio al Cliente totalizaron $436,856 y los costos fijos totalizaron $291,000. La Divisin Consumo tuvo un total de 1.576 pedidos y la Divisin Comercial tuvo un total de 3.804 pedidos en el ao. Para fines de evaluacin del desempeo, cunto costo real del Departamento de Servicio al Cliente NO debe cargarse a las divisiones operativas al final del ao?

Opcin multiple

  • $6,000

  • $17,836

  • $11,836

  • $0

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