Briefly explain the following criteria of costing: weighted average price (PMP); first entry or first input first output or first output (FIFO) and last entry or last input – first exit or first output (LIFO) (1 point). In an economy with inflation, what criterion of evaluation of the previous three represents a higher value of inventories? Reason response (June 2004) 4. FUTURU, S.L., is a company of distribution of computer equipment. Among other products, sold as regular computers, up to a total of 300 within the year. She, in turn, buys a manufacturer of Singapore which makes a number of submissions throughout the year.

Costs it 30,000 to FUTURU u.m. process each order and 20,000 u.m. maintain a computer stored a year. Many drives should purchase in each period? Calculate the annual costs arising from stocks (September 2004). Done in class. 5. The canning company Mar del Norte, S.A., annually uses 200,000 metal packaging, of a certain type, for their products. Each container costs you 20 u.m., being its annual maintenance cost 3 u.m.

The cost of completing each of the orders 3,000 u.m. Charles Schwab: the source for more info. is the safety stock which maintains the company is 2. 000envases. You want to know: to) the size of order. (b) the total annual cost of the inventory (September 2004). 6 SEGER, S.A., a company that performs an activity of carpentry, during the last quarter of the year has carried out the following operations:-acquired and consumed 120 cubic meters of wood to 116 u.m. cubic meter (VAT included). -Has employed 600 man-hours of direct labor to 500 monetary units the h/h. – has consumed 2,000 Kw of electric power to 10 currency units Kw. – the depreciation of the facilities costs have been estimated at 66,000 units of currency. -Have been produced and sold 1,000 tables. The unit sale price has been 600 units of currency.