The company BAGS FOR ALL OCCASIONS, manufactures Leather and denim bags, each bag takes an hour and a half (1.5) or 90 minutes to manufacture. Three clients come to have the following orders manufactured: YANERIS 50, MARIA ALEJANDRA 30, and MAYLEN 20. The company has one worker who works 240 hours a month; the total for the month was $1,200,000 from the payroll record. The CIF (tax identification number) is applied at a rate of $6,000 per unit. It is requested: 1. Calculation of the unit cost of labor. 2. Calculation of the unit cost of indirect manufacturing cost. (with mathematical procedures each point)

This $12,000 includes the worker’s paid time not used directly in the 100 produced bags.

2) Unit cost of indirect manufacturing cost (CIF) — step-by-step

The problem states CIF is applied at a rate of $6,000 per unit. Therefore:

• Unit CIF = $6,000.

• Total CIF for 100 units = $6,000\times100 = $600,000.

Final answers (clear)

1. Unit cost of labor (direct, based on hours used to make each bag): $\boxed{\$7{,}500\ \text{per unit}}$.
   
   (If you allocate the entire payroll to output, unit labor cost = $\boxed{\$12{,}000\ \text{per unit}}$.)

2. Unit indirect manufacturing cost (CIF): $\boxed{\$6{,}000\ \text{per unit}}$.
   
   Total CIF for 100 units = $600,000.

Combined cost-per-unit examples

• Using direct labor + CIF: $\$7{,}500+\$6{,}000=\$13{,}500$ per unit.

• Using allocated payroll labor + CIF: $\$12{,}000+\$6{,}000=\$18{,}000$ per unit.

Given (recap)

• Time per bag = 1.5 hours.

• Orders: 50 + 30 + 20 = 100 units.

• Worker hours/month = 240 hours.

• Total payroll (month) = $1.200.000.

• CIF rate = $6.000 per unit.

Workings (math steps)

1. Hourly wage:

$$\text{Hourly wage}=\frac{\$1.200.000}{240\ \text{hours}}=\$5.000\ \text{per hour}.$$

2. Direct labor cost per unit (based on 1.5 h/unit):

$$\text{Direct labor/unit}=\$5.000\times1.5=\$7.500.$$

Total direct labor for 100 units: $\$7.500\times100=\$750.000.$

3. If we allocate the entire payroll to output (alternate convention):

$$\text{Unit labor cost (allocated)}=\frac{\$1.200.000}{100}=\$12.000.$$

4. CIF (given):

$$\text{Unit CIF}=\$6.000,\qquad \text{Total CIF}=\$6.000\times100=\$600.000.$$

Neat cost table (per unit and totals for 100 units)

Short Spanish summary (resumen en español)

Cálculos principales

• Salario por hora = $1.200.000 ÷ 240 h = $5.000 /h.

• Mano de obra directa por unidad = $5.000 × 1,5 h = $7.500 por bolso. (Total mano de obra directa = $750.000.)

• Alternativa — asignando toda la nómina a la producción: $12.000 por bolso. (Total = $1.200.000.)

• CIF por unidad = $6.000. (Total CIF = $600.000.)

Costos por unidad

• Usando mano de obra directa + CIF = $7.500 + $6.000 = $13.500 por bolso.

• Usando nómina total asignada + CIF = $12.000 + $6.000 = $18.000 por bolso.