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Scales Corporation ha recibido una solicitud de pedido especial de 6000 unidades del producto Y45...

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Accounting

Scales Corporation ha recibido una solicitud de pedido especial de 6000 unidades del producto Y45 a $13,70 cada una. El costo unitario del producto Y45 es de $11.50, determinado de la siguiente manera: Materiales directos.................................. $2.50 Mano de obra directa.................................. 1,90 Costos indirectos de fabricacin variables ......... 2.30 Costos indirectos fijos de fabricacin............ 4.80 Costo unitario del producto.................. $11.50 La mano de obra directa es un costo variable. La orden especial no tendra ningn efecto sobre los costos indirectos de fabricacin fijos totales de la empresa. Al cliente le gustara que se hicieran modificaciones al producto Y45 que aumentaran los costos variables en $8.10 por unidad y que requeriran una inversin de $20 000 en moldes especiales que no tendran valor de rescate. Este pedido especial no tendra ningn efecto sobre las dems ventas de la empresa. La empresa tiene una amplia capacidad disponible para producir pedidos especiales. Si se acepta el pedido especial, los ingresos operativos netos generales de la empresa aumentaran (disminuiran) en: a. ($26,600) b. $13,200 c. ($55,400) d. ($21,300)

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