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Ravena Labs., Inc. fabrica un solo producto que tiene los siguientes estndares: Materiales Directos 2.5...

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Accounting

Ravena Labs., Inc. fabrica un solo producto que tiene los siguientes estndares: Materiales Directos 2.5 onzas a $20 por onza Mano de obra directa 1.4 horas a $12.50 por hora Costos indirectos de fabricacin variables 1,4 horas a ? por hora Los gastos generales de fabricacin variables se aplican sobre la base de las horas de mano de obra directa. Los siguientes datos estn disponibles para octubre: Se produjeron 3750 unidades de compuesto durante el mes. No haba un inventario inicial de materiales directos. El inventario final de materiales directos fue de 2000 onzas. Materiales directos comprados: 12000 onzas por $225,000 Horas de mano de obra directa trabajadas: 5600 horas a un costo de $67,200 Los costos indirectos de fabricacin variables incurridos ascendieron a $ 18200 Costos indirectos de fabricacin variables aplicados a los productos: $ 18,375 La variacin de la eficiencia de los gastos generales variables para octubre es

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