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Seafarer Company estableci un costo estndar de materiales directos de 1,5 galones a $2 por...

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Accounting

Seafarer Company estableci un costo estndar de materiales directos de 1,5 galones a $2 por galn por una unidad de su producto. Durante el mes pasado, la produccin real fue de 6.500 unidades. La variacin de la cantidad de material fue favorable de $700 y la variacin del precio del material fue desfavorable de $470. El asiento para cargar al Inventario de productos en proceso los costos estndar de materiales durante el mes y para registrar las variaciones directas de materiales en las cuentas incluira todo lo siguiente, excepto:

Un dbito a Trabajo en Proceso por $19,500.

Un crdito a Materias Primas por $19.270.

Un dbito a Variacin de precio de material directo por $470.

Un crdito a la variacin de la cantidad de material directo por $700.

Un dbito al costo de los bienes vendidos por $230.

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