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Osborn Manufacturing usa una tasa predeterminada de costos indirectos de $18.20 por hora de mano...

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Accounting

Osborn Manufacturing usa una tasa predeterminada de costos indirectos de $18.20 por hora de mano de obra directa. Esta tasa predeterminada se bas en una frmula de costos que estima $218 400 de los costos indirectos totales de fabricacin para un nivel de actividad estimado de 12 000 horas de mano de obra directa.

En realidad, la empresa incurri en $215 000 de gastos generales de fabricacin y 11 500 horas de mano de obra directa durante el perodo.

Requerido:

1. Determine la cantidad de costos indirectos de fabricacin subaplicados o sobreaplicados para el perodo.

2. Suponga que los gastos generales subaplicados o sobreaplicados de la empresa estn cerca del costo de los bienes vendidos. El asiento de diario para disponer de los gastos generales subaplicados o sobreaplicados aumentara o disminuira el margen bruto de la empresa? Por cuanto?

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