Producto

A
B
C
D

Costos Fijos
PEQ

Unidades
800
300
500
600

$410,000

$766,384.62

Comprobacin
Ventas
$766,385
CTO Var
356384.6154
Cont marg
$410,000
Costos fijos
$410,000
Utilidad antes de impuestos

Precio de Venta
Ventas totalesCosto UnitarioCto Var Total
$40
$32,000
$15
$12,000
$35
$10,500
$34
$10,200
$23
$11,500
$10
$5,000
$72
$43,200
$30
$18,000
$97,200
$45,200

P. EQ A.=

$252,307.69

P. EQ. B=

$82,788.46

P. EQ. C=

$90,673.08

P. EQ. D=

$340,615.38

$0

Cont Marg Total

Total
$25
$20,000
$1
$300
$13
$6,500
$42
$25,200
$52,000

% Cont Marg
0.625
0.028571429
0.565217391
0.583333333
0.534979424

% de CM Tot
0.384615385
0.005769231
0.125
0.484615385
1

Costos Fijos
$157,692.31
$2,365.38
$51,250.00
$198,692.31
$410,000.00