Question

MANUFACTURERA CRIOLLA ES UNA FABRICA QUE SE DEDICA A LA ELABORACIÓN DE FÁRMACOS PARA PERSONAS. PRESENTA INFORMACIÓN SOBRE SUS OPERACIONES DE SUS CUATRO DEPARTAMENTOS. TIENEN ALGUNAS DUDAS Y SOLICITAN DE USTED LES AYUDE A COMPRENDER TAL INFORMACIÓN. DESDE LUEGO, FORMULA PREGUNTAS QUE APARECEN AL FINAL ILUSTRELOS CON SUS CONOCIMIENTOS Y COMENTARIOS. MILLONES OCULTOS. COSTOS DEPARTAMENTO DEPARTAMENTO DEPARTAMENTO DEPARTAMENTO TOTAL 30 Direct $110 $125 $90 $105 5430.06 Material Direct SHID D0% 135X06% 90 x 3105 x 0 % manufacturing S o0 = 375 00 35400 63 00 339.00 Labor 1 Manufacturing 70-yoto DOOX 1095 3 144 116.70% 430 STUK overhead 2 3140 3D 315 I 3134 4 X Costos 316.8 30.0 totales 3 3094 Sasta 138.44/ Units 220 240 170 130 1760 Produced Costos por V1 - 3300, 351-50 3-592-3152 33024.3.33 unidad Datos adicionales: 1 representan el 60% de Direct materials. *2 Manufacturing Overhead por total es igual al 80% de los Prime Costs Totales. La base para distribuir a los departamentos los costos indirectos de manufactura son las unidades producidas. 3.3 proudio REQUERIDOS: MUESTRE CLARAMENTE COMO OBTUVOS LOS RESULTADOS DE LO REQUERIDOS CLARAMENTE IDENTIFICADOS. REDONDEE AL DÓLAR Y A LAS UNIDADES EN LOS COSTOS Y PRODUCCIÓN 1. Liene los espacios de la Tabla suministrada con cálculos claros e identificados. 2. Identifique y mencione los objetos de costos posibles con los datos suministrados 3. Determine los costos totales de manufactura por departamento y por total de la empresa. 4. Determine los costos por unidad de manufactura por departamento y empresa 5. ¿Qué otras bases de distribución usted recomendaría (al menos tres) para los costos indirectos de manufactura? 6. Con relación a su respuesta de la #5; ¿Cuál de las bases mencionadas usted recomendaria y por qué? Argumente Asuma que los costos indirectos de manufactura se componen de 70% de costos variables y 30% de costos fijos. 7. Determine el costo por unidad del Departamento B, usando la clasificación de costos conforme a su conducta. 8. Escriba la ecuación de función de costos resultante para el Departamento B. 9. Si la producción de este Departamento B se estima en 300 unidades, ¿cuánto seria el costo por unidad (X = 1) y para las 300 unidades?, usando la ecuación determinada en #8. 10. Para el punto de vista gerencial, ¿cuál costo por unidad recomendaria para fijar precio de ventas para el Departamento B; lo obtenido en el #4 o el #7,8. Argumente.

Translation to English

I. MANUFACTURERA CRIOLLA IS A FACTORY DEDICATED TO THE DEVELOPMENT OF DRUGS FOR PEOPLE. PRESENTS INFORMATION ABOUT ITS OPERATIONS OF ITS FOUR DEPARTMENTS. YOU HAVE SOME DOUBTS AND ASK FOR YOU TO HELP YOU UNDERSTAND SUCH INFORMATION. FROM THEN, ASK QUESTIONS THAT APPEAR AT THE END. ILLUSTRATE THEM WITH YOUR KNOWLEDGE AND COMMENTS. MILLIONS HIDDEN.

Additional data:
* 1 represent 60% of Direct materials.
* 2 Manufacturing Overhead per total is equal to 80% of Total Prime Costs. The basis for distributing indirect manufacturing costs to the departments is the units produced.

REQUIRED: SHOW CLEARLY HOW YOU OBTAIN THE RESULTS OF THE CLEARLY IDENTIFIED REQUIREMENTS. ROUND DOLLAR AND UNITS IN COSTS AND PRODUCTION.
1. Fill in the spaces in the Table provided with clear and identified calculations.
2. Identify and mention the possible cost objects with the data provided.
3. Determine the total manufacturing costs by department and by company total.
4. Determine the costs per manufacturing unit per department and company.
5. What other distribution bases would you recommend (at least three) for indirect manufacturing costs?
6. Regarding your answer of # 5; Which of the bases mentioned would you recommend and why? Arguely.
Assume that indirect manufacturing costs consist of 70% variable costs and 30% fixed costs.
7. Determine the cost per unit of Department B, using the classification of costs according to your behavior.
8. Write the resulting cost function equation for Department B.
9. If the production of this Department B is estimated at 300 units, what would be the cost per unit (X = 1) and for the 300 units ?, using the equation determined in # 8.
10. For the management point of view, which unit cost would you recommend to set the sales price for Department B; what was obtained in # 4 or # 7.8. Arguely.

Answer 1

1)

costos	departmento A	departmento B	departmento C	departmento D	total
direct material	$                     110	$                     125	$                      90	$                     105	$                 430
direct manufacturing labor	$                     100	$                       75	$                      54	$                       63	$                 292
manufaturing overhead	$                     167	$                     182	$                    129	$                       99	$                 578
costos total	$                     377	$                     382	$                    273	$                     267	$             1,300
units produced	$                     220	$                     240	$                    170	$                     130	$                 760
costos per unidad	$               82,984	$               91,776	$              46,444	$               34,684	$       2,55,888

2) Possible cost objects are direct material, labor, indirect expense, and manufacturing overheads.

3) total manufacturing cost per department and company is as follows

costos	departmento A	departmento B	departmento C	departmento D	total
costos total	$               82,984	$               91,776	$              46,444	$               34,684	$       2,55,888

4) cost per manufacturing unit

costos	departmento A	departmento B	departmento C	departmento D	total
costos total	$                     377	$                     382	$                    273	$                     267	$             1,300

5) Distribution basis for indirect manufacturing cost:

direct labour hours, raw material consumption, manufacturing overheads.

6) From the above basis, I would recommend direct labour hours, as time taken by labors will be directly proportioned to indirect expenses.