Oma Industria fabrica e vende os produtos Alfa e Gama e durante o més de janeiro de 2020 apresentou os seguintes dados: Custos Considerando que a industria distribui seus custos indiretos com base nos custos diretos de produção, os custos unitários dos produtos Alfa e Gama sào respectivamente A 574 e 858. B 700 e 700 C 630 700 D 630 788. E 780 630

## Step 1: Calculate Total Direct Costs for Each Product<br />### The total direct costs include both raw material and direct labor costs. For Produto Alfa, the total direct cost is $1,300,000 + 1,500,000 = 2,800,000$. For Produto Gama, it is $1,800,000 + 1,000,000 = 2,800,000$.<br /><br />## Step 2: Determine the Proportion of Indirect Costs<br />### Since indirect costs are distributed based on direct production costs, we first calculate the proportion of total direct costs each product represents. The total direct costs for both products combined is $2,800,000 + 2,800,000 = 5,600,000$.<br />### The proportion for Produto Alfa is $\frac{2,800,000}{5,600,000} = 0.5$, and for Produto Gama, it is also $\frac{2,800,000}{5,600,000} = 0.5$.<br /><br />## Step 3: Allocate Indirect Costs to Each Product<br />### The total indirect costs are $7,000,000$. Allocating these based on the proportions calculated, Produto Alfa receives $0.5 \times 7,000,000 = 3,500,000$, and Produto Gama receives $0.5 \times 7,000,000 = 3,500,000$.<br /><br />## Step 4: Calculate Total Costs for Each Product<br />### For Produto Alfa, the total cost is $2,800,000 + 3,500,000 = 6,300,000$. For Produto Gama, it is $2,800,000 + 3,500,000 = 6,300,000$.<br /><br />## Step 5: Calculate Unit Costs for Each Product<br />### The unit cost is the total cost divided by the number of units produced. For Produto Alfa, the unit cost is $\frac{6,300,000}{10,000} = 630$. For Produto Gama, it is $\frac{6,300,000}{8,000} = 787.5$.<br /><br />## Step 6: Match with Given Options<br />### Comparing the calculated unit costs with the options provided, the closest match is option D: $\$ 630$ and $\$ 788$.