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Tech Enterprise fabrica un solo producto en dos departamentos. Los datos de produccin del Departamento...

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Accounting

Tech Enterprise fabrica un solo producto en dos departamentos. Los datos de produccin del Departamento B para agosto de 2019 son los siguientes:

Cantidades:
En proceso, 1 de agosto (40% completo) 4.000 unidades
Recibido del Departamento A 30.000 unidades
Completado y transferido 25.000 unidades
En proceso, 31 de agosto (60% completo) 6.000 unidades
Costos de produccin:
Agosto 1 31 de agosto
transferido en 48.900 pesos $267,300
Materiales 11,400 202,500
Costo de conversin 5,820 243.000

Los materiales se agregan al comienzo del proceso y las prdidas normalmente ocurren durante la etapa inicial de la operacin.

Costo de los bienes fabricados utilizando el mtodo FIFO.

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