CIF CONTROL SEATS
Andean Coffee, whose plant is located in the city of Abrego, Norte de Santander, applies its costs with the following rates:
Coffee bean distribution plant
Direct labor hours
Department Application Rate Department Actual Hours
Drying 12,245.00Drying12,008Toasted23,858.00 Toasted 17,380
Packaged 3,357.50Packaged3,476TotalrealCIF 573,547,900.00
Cost management can calculate and account for:
CIF applied
real CIF
CIF closure takeintoaccountunder−andover−applications