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Townson Company est haciendo planes para la introduccin de un nuevo producto, que tiene un...

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Accounting

  1. Townson Company est haciendo planes para la introduccin de un nuevo producto, que tiene un precio de venta objetivo de $7 por unidad. Se han derivado las siguientes estimaciones de costos de fabricacin para 6 millones de unidades, que se producirn durante el primer ao (Puntos 2.5):
  • Material directo: $6,000,000
  • Mano de obra directa: $2,100,000 (a $14 por hora)

Los costos indirectos an no se han estimado, pero los datos mensuales sobre la produccin total y los costos indirectos de los ltimos 12 meses se analizaron mediante regresin de mnimos cuadrados. El principal generador de costos indirectos son las horas de mano de obra directa, con los siguientes resultados:

  • Costo fijo fijo: $3,200,000
  • Costo indirecto variable por unidad (coeficiente): $2.25

Prepare la ecuacin de costos de la empresa (Y = a + bX) para estimar los gastos generales.

Calcule el costo indirecto pronosticado en un nivel de actividad de 6,300,000 unidades.

Cul es la variable dependiente de Townson en este caso?

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