9.- If in a process cost system the unit cost of the finished units is

$2.500

What is the cost of units in process if the progress with respect to the cost elements is

85%

?

10.- The Real CIF is

$1.350.000

and the CIF application rate is in relation to the units produced

How much would be the CIF application rate if production orders "A" produces

300

Units

and production order "B" produces

450

units?

11.- The equivalent production of process "X" is

32.800

Units with respect to direct material and

32.400

units with respect to conversion costs.

The costs entered into the process are:

Direct Material

$17.384.000

Conversion Costs

$15.973.200

What is the unit cost of the completed and transferred units?

12.- A jeans factory finds itself with the need to determine the total cost for its production of men's jeans,

For this, it has the unit prime cost of

$31.000

and the CIF data are as follows:

Total related CIF

inductor for

Inductor Others

Activity

with the activity

Men's Jeans

types of Jeans

Cut

$4.200.000

50

90

armed

$4.500.000

40

60

If the factory produces 100 men's jeans, what is the total cost of producing this type of jeans?

13.- For a perfume factory that applies "ABC Costs" to determine the cost of each product it manufactures, it is reported that:

The Unit Premium Cost of each type of perfume is

$22.000

Total related CIF

inductor for

inductor for

Activity

with the activity

Men's perfume

Women perfume

Flavored

$6.650.000

45

70

Packing

$3.500.000

50

50

And the Factory produces

150

men's perfumes

How much is the total cost of producing men's perfumes?

14.- For a jeans factory that applies "ABC Costs" to determine the cost of each product it manufactures, you know that:

The unit prime cost of each type of jeans produced is:

$25.500

Total related CIF

inductor for

inductor for

inductor for

Activity

with the activity

Men's Jeans

Women's Jeans

Jeans from Nios

Cut

$2.800.000

25

45

20

armed

$2.625.000

20

30

15

Yes, the factory produces

150

children's jeans, how much is the total cost of producing children's jeans?

15.- For a jeans factory that applies "ABC Costs" to determine the cost of each product it manufactures, you know that:

The unit prime cost of each type of jeans you produce is

$15.000

Total related CIF

inductor for

inductor for

Activity

with the activity

Men's Jeans

Women's Jeans

Cut

$1.700.000

30

50

armed

$1.350.000

30

40

Yes, the factory produces

120

Men's jeans.

How much is the unit production cost for men's jeans?

16.- A perfume factory needs to determine the CIF application rate with respect to the activity receiving materials whose total CIF is $2,000,000,

The inducer that activates the allocation of costs is the materials reception guides if there are 25 reception guides for men's perfumes

and 15 guides for women's perfume, what will be the application rate regarding this activity?:

17.- RX Limited at the beginning of the production process called "mixing" has 5,000 units of a product "X" and during the process

12,000 additional units were incorporated, if the next process called "sugaring" received 11,500 units and in the process

"mixed" an extraordinary 500 units were lost.

How many units were left in process in the process called "mixing"?

18.- If the equivalent production for a process "X" is 18,600 units with respect to the direct material and 19,000 units

Regarding the conversion costs and the costs entered into the process are: Direct material $8,709,176 and $6,808,334

For conversion costs, what is the unit cost of units in process if the degree of progress of the material

direct is 85% and conversion costs 72%?:

19.- For the standard cost system it is known that:

Standard production:

100

Units

CIF standard cost

$95.000

CIF hours used

6

at a cost of

$100

each

Actual cost of CIF

$92.000

actual production

110

Units

They took care

680

real hours in all production.

What is the variation in CIF capacity?

20.- For the standard cost system it is known that:

Standard production 100 units.

Standard MD cost $582 per unit, 8 units are needed for a finished product.

Actual cost of the MD $600 per unit, 1,000 units were used in production.

Actual production 110 units.

What is the variation of the MD quantity?

21.- For the standard cost system it is known that:

Standard production 100 units.

Standard CIF cost $90,000.

6 hours of CIF are used at $100 each.

Actual cost of the CIF $86,000.

Actual production 110 units.

640 real hours were spent on all production.

What is the variation of the CIF efficiency?

22.- For the standard cost system it is known that:

Standard production 100 units.

MOD standard cost $210 per hour 6 hours completed unit required.

Real cost of the MOD $225 per hour, 670 hours were used in all production.

Actual production 110 units.

What is the variation of the MOD price?