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Doogan Corporation fabrica un producto con los siguientes costos estndar: ...

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Accounting

Doogan Corporation fabrica un producto con los siguientes costos estndar:

Cantidad estndar u horas Precio o Tarifa Estndar
Materiales directos 7.4 gramos ps 2.00 por gramo
Mano de obra directa 0.5 horas ps 20.00 por hora
Gastos indirectos variables 0.5 horas ps 7.00 por hora

La empresa produjo 5.200 unidades en enero utilizando 39.310 gramos de material directo y 2.380 horas de mano de obra directa. Durante el mes, la empresa compr 44.400 gramos del material directo a $1,70 el gramo. La tasa real de mano de obra directa fue de $19.30 por hora y la tasa real de costos indirectos variables fue de $6.80 por hora.

La empresa aplica los gastos generales variables sobre la base de las horas de mano de obra directa. La variacin de compras de materiales directos se calcula cuando se compran los materiales.

La variacin de la tasa de mano de obra para enero es:

A:$1,666 F

B:$1,820 F

C:$1,666U

D:$1,820 U

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