Costos fijos:

Precio:
Costos variables:
P.E.:
Utilidades:

Unidades
100
200
300
400
500
600
800
900
1000
1100
1200
1300
1400
1500

$40,000
$60
$20
1000
$0

Ventas
$6,000
$12,000
$18,000
$24,000
$30,000
$36,000
$48,000
$54,000
$60,000
$66,000
$72,000
$78,000
$84,000
$90,000

Costos
Utilidades
$42,000
-$36,000
$44,000
-$32,000
$46,000
-$28,000
$48,000
-$24,000
$50,000
-$20,000
$52,000
-$16,000
$56,000
-$8,000
$58,000
-$4,000
$60,000
$0
$62,000
$4,000
$64,000
$8,000
$66,000
$12,000
$68,000
$16,000
$70,000
$20,000

$100,000
$80,000
$60,000
$40,000
$20,000
$0
100
-$20,000
-$40,000
-$60,000

200

300

400

Punto de equilibrio

,000

,000

,000
Ventas

,000

Costos
Utilidades

,000

$0
100
,000

,000

,000

200

300

400

500

600

800

900

1000 1100 1200 1300 1400 1500

500

Ventas
Costos
Utilidades