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Zap Video Inc. produce dos tipos bsicos de videojuegos, Clash y Slash. Los datos pertinentes...

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Accounting

Zap Video Inc. produce dos tipos bsicos de videojuegos, Clash y Slash. Los datos pertinentes siguen (DLH = hora de mano de obra directa):

Choque Barra oblicua
Precio de venta (por unidad) ps 300 ps 228
Costos (por unidad):
Materiales directos 73 37
Mano de obra directa 48 72
Gastos generales de fbrica variables (@ $ 15 por DLH) 60 30
Costos indirectos fijos de fbrica asignados (basados en DLH) 24 12
Gastos de marketing (todos variables) 41 30
Costos totales 246 181
Utilidad operativa (por unidad) ps 54 ps 47

No hay suficiente capacidad de mano de obra (es decir, DLH) en la planta para satisfacer la demanda combinada de Clash y Slash.

Ambos productos se producen a travs de los mismos departamentos de produccin.

Ante la escasez de mano de obra, cul de los dos productos es ms rentable y cul es el margen de contribucin, por DLH?

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