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[null,"Fórmula para hallar los costos totales de un presupuesto de producción"]
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[null,"Presupuesto de costos de produccion = Material Directo + Mano de Obra Directa + Costos Indirectos de Fabricación (Fijos, Variables)"]
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[null,"Una empresa Manufacturera a presupuestado producir 42000 unidades , y se estiman los siguientes costos para la empresa en su producción:"]
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[null,"Descripción",null,"UNIDADES","COSTO X unidad"]
[null,"Material Directo ",null,42000,15]
[null,"Mano de Obra Directa",null,null,20]
[null,"Costos Indirectos de Fabricación","Costos Variables",null,21]
[null,null,"Costos Fijos",200]
[null,"COSTO TOTAL",null,{"$f":"CostosTotales(D11,E11,E12,E13,D14)","v":2352200}]
[]
[null,"Precio de Venta",null,100]
[]
[null,"Utilidad ",null,{"$f":"Utilidad(D15,D17,D11)","v":1847800}]