COSTOS Y PRESUPUESTOS

Examen de Medio Curso

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1. 29/09/2022 se vende a LOS MADEREROS DE ORO SAC el 50 % de cada tipo de madera con un
margen de utilidad 20% la operación es gravada; de la venta realizada identificamos un 10% de perdida
antes de facturar a nuestro cliente.

INVENTARIO DE LISTONES AL 28 /09/2022

N° TIPO DE MADERA MEDIDA CANTIDAD PRECIO UNITARIO TOTAL
001 CEDRO 1"*1"*3 150 S/. 3.00 S/. 450.00
002 CEDRO 1"*2"*3 80 S/. 7.00 S/. 560.00
003 CEDRO 2"*1"*3 120 S/. 9.00 S/. 1,080.00
004 CEDRO 2"*2"*3 155 S/. 10.00 S/. 1,550.00
006 CEDRO 3"*2"*3 200 S/. 13.00 S/. 2,600.00
007 CEDRO 3"*3"*3 118 S/. 13.00 S/. 1,534.00
008 CEDRO 4"*2"*3 60 S/. 15.00 S/. 900.00
009 CEDRO 4"*3*3 73 S/. 15.00 S/. 1,095.00
010 CEDRO 4"*4"*3 45 S/. 15.00 S/. 675.00
011 TORNILLO 1"*1"*3 200 S/. 2.50 S/. 500.00
012 TORNILLO 1"*2"*3 118 S/. 6.00 S/. 708.00
013 TORNILLO 2"*1"*3 60 S/. 8.00 S/. 480.00
014 TORNILLO 2"*2"*3 73 S/. 9.00 S/. 657.00
016 TORNILLO 3"*2"*3 150 S/. 12.00 S/. 1,800.00
017 TORNILLO 3"*3"*3 80 S/. 12.00 S/. 960.00
018 TORNILLO 4"*2"*3 120 S/. 14.00 S/. 1,680.00
019 TORNILLO 4"*3*3 155 S/. 14.00 S/. 2,170.00
020 TORNILLO 4"*4"*3 80 S/. 14.00 S/. 1,120.00
021 MOENA 1"*1"*3 60 S/. 2.00 S/. 120.00
022 MOENA 1"*2"*3 73 S/. 5.00 S/. 365.00
023 MOENA 2"*1"*3 45 S/. 6.00 S/. 270.00
024 MOENA 2"*2"*3 150 S/. 7.50 S/. 1,125.00
026 MOENA 3"*2"*3 50 S/. 10.00 S/. 500.00
027 MOENA 3"*3"*3 86 S/. 10.00 S/. 860.00
028 MOENA 4"*2"*3 250 S/. 12.00 S/. 3,000.00
029 MOENA 4"*3*3 100 S/. 12.00 S/. 1,200.00
030 MOENA 4"*4"*3 200 S/. 12.00 S/. 2,400.00
031 QUINILLA 1"*1"*3 300 S/. 3.00 S/. 900.00
032 QUINILLA 1"*2"*3 250 S/. 6.00 S/. 1,500.00
033 QUINILLA 2"*1"*3 150 S/. 7.00 S/. 1,050.00
034 QUINILLA 2"*2"*3 145 S/. 9.00 S/. 1,305.00
036 QUINILLA 3"*2"*3 115 S/. 12.00 S/. 1,380.00
037 QUINILLA 3"*3"*3 200 S/. 12.00 S/. 2,400.00
038 QUINILLA 4"*2"*3 150 S/. 14.00 S/. 2,100.00
039 QUINILLA 4"*3*3 140 S/. 14.00 S/. 1,960.00
040 QUINILLA 4"*4"*3 180 S/. 14.00 S/. 2,520.00
041 BOLAINA 1"*1"*3 20 S/. 2.00 S/. 40.00
042 BOLAINA 1"*2"*3 15 S/. 4.00 S/. 60.00
043 BOLAINA 2"*1"*3 120 S/. 5.00 S/. 600.00
044 BOLAINA 2"*2"*3 140 S/. 6.00 S/. 840.00
046 BOLAINA 3"*2"*3 130 S/. 10.00 S/. 1,300.00
047 BOLAINA 3"*3"*3 140 S/. 10.00 S/. 1,400.00
048 BOLAINA 4"*2"*3 180 S/. 11.00 S/. 1,980.00
049 BOLAINA 4"*3*3 120 S/. 11.00 S/. 1,320.00
050 BOLAINA 4"*4"*3 140 S/. 11.00 S/. 1,540.00
SE PIDE:
Determinar el nuevo costo unitario.
C.P.C. POMPEYO VEGA VALENZUELA

“La felicidad no existe. Lo único que existe es el deseo de ser feliz.”