Actividad N° 26

CONCEPTO A B C I
m2 1,000 4,500 3,100 500
Consumo Kw 1,500 1,800 1,200 150
Valor Máquina 7,000 8,000 6,000 3,000
N° empleados 30 25 20 8
Hs. máquina 15,000 11,000 14,000 -
Capacidad HP 3,200 800 3,200 400
Mat. Indirectos 4,000 5,000 2,500 -
M.O.Indirecta 700 800 1,000 600

Distribución Primaria
Seguro de Máquina 420.00 480.00 360.00 180.00
Alquileres 520.00 2,340.00 1,612.00 260.00
Supervisión 2,400.00 2,000.00 1,600.00 640.00
Adm. Fábrica 200.00 200.00 200.00 200.00
Gtos. Edificio 150.00 675.00 465.00 75.00
Fuerza Motriz 1,140.00 1,368.00 912.00 114.00
Mat. Indirectos 4,000.00 5,000.00 2,500.00 -
Luz eléctrica 200.00 900.00 620.00 100.00
MO Indirecta 700.00 800.00 1,000.00 600.00
Totales 9,730.00 13,763.00 9,269.00 2,169.00

Distribución Secundaria
Dpto. I 690.14 788.73 591.55 -2,169.00
Dpto. II 911.04 1,093.25 728.83
Dpto. III 1,170.88 292.72 1,170.88
Totales 12,502.05 15,937.69 11,760.25 -

Distribución Terciaria
Carga fabril 12,502.05 15,937.69 11,760.25
Horas máquina 15,000.00 11,000.00 14,000.00
Tasa predeterminada 0.83 $ 1.45 $ 0.84 $

Cuota de ociosidad
Carga fabril fija 6,462.05 7,869.69 6,728.25
Horas máquina 15,000.00 11,000.00 14,000.00
Cuota de ociosidad 0.43 $ 0.72 $ 0.48 $
 II III
600 300
150 200
1,000 -
7 10
- -
- -
500 -
800 1,100

60.00 -
312.00 156.00
560.00 800.00
200.00 200.00
90.00 45.00
114.00 152.00
500.00 -
120.00 60.00
800.00 1,100.00
2,756.00 2,513.00

98.59 -
-2,854.59 121.47
-2,634.47
- -