Where he had made a mistake—adding direct materials to conversion costs incorrectly, or forgetting to account for normal spoilage—the PDF showed him the precise line where he had derailed. It was like having a patient, silent tutor sitting right next to him.
For the next four hours, they didn't speak. They only worked. Mateo would try a problem from the PDF on his own, hiding the solution with a piece of paper. Then, he would reveal the ejercicio resuelto and compare.
Sumamos solo los elementos del costo de fabricación (MP + MOD + CIF). $1,000 + $600 + $200 = $1,800 .