COSTO

VARIABLE PRECIO DE VENTA

COSTO FIJO
Unitario
Total
Unitario
$ 80,518.81 $ 12,640.00 $
13,900.00
Punto de equilibrio
Q= CF / (PV - CV)
Ventas en el PE = Unidades * PV
$

$2,500,000.00

63.9038168 ton/mes
888,263.05 ventas
$2,000,000.00

Ingresos @ 100 ton/mes=

Costos totales @ 100 ton/mes
Utilidades en 100 ton/mes
ton/mes
costos fijos
0 $ 80,518.81
1 $ 80,518.81
2 $ 80,518.81
3 $ 80,518.81
4 $ 80,518.81
5 $ 80,518.81
6 $ 80,518.81
7 $ 80,518.81
8 $ 80,518.81
9 $ 80,518.81
10 $ 80,518.81
11 $ 80,518.81
12 $ 80,518.81
13 $ 80,518.81
14 $ 80,518.81
15 $ 80,518.81
16 $ 80,518.81
17 $ 80,518.81
18 $ 80,518.81
19 $ 80,518.81
20 $ 80,518.81
21 $ 80,518.81
22 $ 80,518.81
23 $ 80,518.81
24 $ 80,518.81
25 $ 80,518.81
26 $ 80,518.81
27 $ 80,518.81
28 $ 80,518.81
29 $ 80,518.81
30 $ 80,518.81
31 $ 80,518.81
32 $ 80,518.81
33 $ 80,518.81
34 $ 80,518.81
35 $ 80,518.81
36 $ 80,518.81
37 $ 80,518.81
38 $ 80,518.81

costos variables
$
$
12,640.00
$
25,280.00
$
37,920.00
$
50,560.00
$
63,200.00
$
75,840.00
$
88,480.00
$
101,120.00
$
113,760.00
$
126,400.00
$
139,040.00
$
151,680.00
$
164,320.00
$
176,960.00
$
189,600.00
$
202,240.00
$
214,880.00
$
227,520.00
$
240,160.00
$
252,800.00
$
265,440.00
$
278,080.00
$
290,720.00
$
303,360.00
$
316,000.00
$
328,640.00
$
341,280.00
$
353,920.00
$
366,560.00
$
379,200.00
$
391,840.00
$
404,480.00
$
417,120.00
$
429,760.00
$
442,400.00
$
455,040.00
$
467,680.00
$
480,320.00

$ 1,390,000.00
$ 1,344,518.81
$
45,481.19
costos totales
$
80,518.81
$
93,158.81
$
105,798.81
$
118,438.81
$
131,078.81
$
143,718.81
$
156,358.81
$
168,998.81
$
181,638.81
$
194,278.81
$
206,918.81
$
219,558.81
$
232,198.81
$
244,838.81
$
257,478.81
$
270,118.81
$
282,758.81
$
295,398.81
$
308,038.81
$
320,678.81
$
333,318.81
$
345,958.81
$
358,598.81
$
371,238.81
$
383,878.81
$
396,518.81
$
409,158.81
$
421,798.81
$
434,438.81
$
447,078.81
$
459,718.81
$
472,358.81
$
484,998.81
$
497,638.81
$
510,278.81
$
522,918.81
$
535,558.81
$
548,198.81
$
560,838.81

ventas
$
$
13,900.00
$
27,800.00
$
41,700.00
$
55,600.00
$
69,500.00
$
83,400.00
$
97,300.00
$ 111,200.00
$ 125,100.00
$ 139,000.00
$ 152,900.00
$ 166,800.00
$ 180,700.00
$ 194,600.00
$ 208,500.00
$ 222,400.00
$ 236,300.00
$ 250,200.00
$ 264,100.00
$ 278,000.00
$ 291,900.00
$ 305,800.00
$ 319,700.00
$ 333,600.00
$ 347,500.00
$ 361,400.00
$ 375,300.00
$ 389,200.00
$ 403,100.00
$ 417,000.00
$ 430,900.00
$ 444,800.00
$ 458,700.00
$ 472,600.00
$ 486,500.00
$ 500,400.00
$ 514,300.00
$ 528,200.00

$1,500,000.00

$1,000,000.00

$500,000.00

$-

39
40
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88

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

492,960.00
505,600.00
518,240.00
530,880.00
543,520.00
556,160.00
568,800.00
581,440.00
594,080.00
606,720.00
619,360.00
632,000.00
644,640.00
657,280.00
669,920.00
682,560.00
695,200.00
707,840.00
720,480.00
733,120.00
745,760.00
758,400.00
771,040.00
783,680.00
796,320.00
808,960.00
821,600.00
834,240.00
846,880.00
859,520.00
872,160.00
884,800.00
897,440.00
910,080.00
922,720.00
935,360.00
948,000.00
960,640.00
973,280.00
985,920.00
998,560.00
1,011,200.00
1,023,840.00
1,036,480.00
1,049,120.00
1,061,760.00
1,074,400.00
1,087,040.00
1,099,680.00
1,112,320.00

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

573,478.81
586,118.81
598,758.81
611,398.81
624,038.81
636,678.81
649,318.81
661,958.81
674,598.81
687,238.81
699,878.81
712,518.81
725,158.81
737,798.81
750,438.81
763,078.81
775,718.81
788,358.81
800,998.81
813,638.81
826,278.81
838,918.81
851,558.81
864,198.81
876,838.81
889,478.81
902,118.81
914,758.81
927,398.81
940,038.81
952,678.81
965,318.81
977,958.81
990,598.81
1,003,238.81
1,015,878.81
1,028,518.81
1,041,158.81
1,053,798.81
1,066,438.81
1,079,078.81
1,091,718.81
1,104,358.81
1,116,998.81
1,129,638.81
1,142,278.81
1,154,918.81
1,167,558.81
1,180,198.81
1,192,838.81

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

542,100.00
556,000.00
569,900.00
583,800.00
597,700.00
611,600.00
625,500.00
639,400.00
653,300.00
667,200.00
681,100.00
695,000.00
708,900.00
722,800.00
736,700.00
750,600.00
764,500.00
778,400.00
792,300.00
806,200.00
820,100.00
834,000.00
847,900.00
861,800.00
875,700.00
889,600.00
903,500.00
917,400.00
931,300.00
945,200.00
959,100.00
973,000.00
986,900.00
1,000,800.00
1,014,700.00
1,028,600.00
1,042,500.00
1,056,400.00
1,070,300.00
1,084,200.00
1,098,100.00
1,112,000.00
1,125,900.00
1,139,800.00
1,153,700.00
1,167,600.00
1,181,500.00
1,195,400.00
1,209,300.00
1,223,200.00

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138

$
$
$
$
$
$
$
$
$
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$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

1,124,960.00
1,137,600.00
1,150,240.00
1,162,880.00
1,175,520.00
1,188,160.00
1,200,800.00
1,213,440.00
1,226,080.00
1,238,720.00
1,251,360.00
1,264,000.00
1,276,640.00
1,289,280.00
1,301,920.00
1,314,560.00
1,327,200.00
1,339,840.00
1,352,480.00
1,365,120.00
1,377,760.00
1,390,400.00
1,403,040.00
1,415,680.00
1,428,320.00
1,440,960.00
1,453,600.00
1,466,240.00
1,478,880.00
1,491,520.00
1,504,160.00
1,516,800.00
1,529,440.00
1,542,080.00
1,554,720.00
1,567,360.00
1,580,000.00
1,592,640.00
1,605,280.00
1,617,920.00
1,630,560.00
1,643,200.00
1,655,840.00
1,668,480.00
1,681,120.00
1,693,760.00
1,706,400.00
1,719,040.00
1,731,680.00
1,744,320.00

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

1,205,478.81
1,218,118.81
1,230,758.81
1,243,398.81
1,256,038.81
1,268,678.81
1,281,318.81
1,293,958.81
1,306,598.81
1,319,238.81
1,331,878.81
1,344,518.81
1,357,158.81
1,369,798.81
1,382,438.81
1,395,078.81
1,407,718.81
1,420,358.81
1,432,998.81
1,445,638.81
1,458,278.81
1,470,918.81
1,483,558.81
1,496,198.81
1,508,838.81
1,521,478.81
1,534,118.81
1,546,758.81
1,559,398.81
1,572,038.81
1,584,678.81
1,597,318.81
1,609,958.81
1,622,598.81
1,635,238.81
1,647,878.81
1,660,518.81
1,673,158.81
1,685,798.81
1,698,438.81
1,711,078.81
1,723,718.81
1,736,358.81
1,748,998.81
1,761,638.81
1,774,278.81
1,786,918.81
1,799,558.81
1,812,198.81
1,824,838.81

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

1,237,100.00
1,251,000.00
1,264,900.00
1,278,800.00
1,292,700.00
1,306,600.00
1,320,500.00
1,334,400.00
1,348,300.00
1,362,200.00
1,376,100.00
1,390,000.00
1,403,900.00
1,417,800.00
1,431,700.00
1,445,600.00
1,459,500.00
1,473,400.00
1,487,300.00
1,501,200.00
1,515,100.00
1,529,000.00
1,542,900.00
1,556,800.00
1,570,700.00
1,584,600.00
1,598,500.00
1,612,400.00
1,626,300.00
1,640,200.00
1,654,100.00
1,668,000.00
1,681,900.00
1,695,800.00
1,709,700.00
1,723,600.00
1,737,500.00
1,751,400.00
1,765,300.00
1,779,200.00
1,793,100.00
1,807,000.00
1,820,900.00
1,834,800.00
1,848,700.00
1,862,600.00
1,876,500.00
1,890,400.00
1,904,300.00
1,918,200.00

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147
148
149
150

$
$
$
$
$
$
$
$
$
$
$
$

80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81
80,518.81

$
$
$
$
$
$
$
$
$
$
$
$

1,756,960.00
1,769,600.00
1,782,240.00
1,794,880.00
1,807,520.00
1,820,160.00
1,832,800.00
1,845,440.00
1,858,080.00
1,870,720.00
1,883,360.00
1,896,000.00

$
$
$
$
$
$
$
$
$
$
$
$

1,837,478.81
1,850,118.81
1,862,758.81
1,875,398.81
1,888,038.81
1,900,678.81
1,913,318.81
1,925,958.81
1,938,598.81
1,951,238.81
1,963,878.81
1,976,518.81

$
$
$
$
$
$
$
$
$
$
$
$

1,932,100.00
1,946,000.00
1,959,900.00
1,973,800.00
1,987,700.00
2,001,600.00
2,015,500.00
2,029,400.00
2,043,300.00
2,057,200.00
2,071,100.00
2,085,000.00

$2,500,000.00

$2,000,000.00

$1,500,000.00

$1,000,000.00

$500,000.00

$1

11

21

31

41

51
costos fijos

61

71

81

costos totales

91
ventas

101

111

121

121

131

141

151