EJERCICIO NRO.

1
DATOS: MENSUALES

Costos Fijos Totales

Costos Variables Unitarios
Precio de Venta Unitario

12,000.00
80.00
200.00

DATOS:
Pvu =
Cvu =
CF =

200.00
80.00
12,000.00

PEQ =
PEM =

100 UNIDADES
20,000.00 DLARES
Unidades

Costo Fijo TOTAL Costo Variable

0
12,000.00
50
12,000.00
4,000.00
100
12,000.00
8,000.00
150
12,000.00
12,000.00
200
12,000.00
16,000.00
250
12,000.00
20,000.00
300
12,000.00
24,000.00
350
12,000.00
28,000.00
400
12,000.00
32,000.00
450
12,000.00
36,000.00

Costo Total
12,000.00
16,000.00
20,000.00
24,000.00
28,000.00
32,000.00
36,000.00
40,000.00
44,000.00
48,000.00

CF Unita.
240.00
120.00
80.00
60.00
48.00
40.00
34.29
30.00
26.67

PUNTO D

75
CV Unita.
80.00
80.00
80.00
80.00
80.00
80.00
80.00
80.00
80.00

CT Unita.
320.00
200.00
160.00
140.00
128.00
120.00
114.29
110.00
106.67

Ingresos
10,000.00
20,000.00
30,000.00
40,000.00
50,000.00
60,000.00
70,000.00
80,000.00
90,000.00

Resultados
-12,000.00
-6,000.00
6,000.00
12,000.00
18,000.00
24,000.00
30,000.00
36,000.00
42,000.00

100,000.00
90,000.00
80,000.00
70,000.00
60,000.00
50,000.00
40,000.00
30,000.00
20,000.00
10,000.00
-

50

100

Costo Fijo TOTAL

150

Costo Var

PUNTO DE EQUILIBRIO

50

100

Costo Fijo TOTAL

150

200

Costo Variable

250

300

Costo Total

350

400
Ingresos

450