SOLUCIN TALLER 4

Servicios Prestados
35,000

Meses
12

Incremen
Servicios Prestados
to
35,000
5,000

Total
420000

Total
40,000

Q
1.44

Precio Unitario
Servicios Prestados

35,000
Q
13,466.28
Q
13,275.27
Q
50,400.00

Costos Fijos
Costos Variables
Ventas de los Servicios

Q
50,400.00
Q
37,124.73
Q
0.74
Q
0.38

a) Encontrar Ventas
b) Encontrar Contribucin
Marginal

Margen de Contribucin
c) Encontrar Costos Variables
%Unitarios
Mnimo de
Venta
Punto
de de Equilibrio
UU Servicios
Prestados
d) Punto
Unidades
18,281.63 %
Equilibrio
Anula
Q
40,000
Punto de Equilibrio Valores
26,325.5445.70%
18,281.63
Resumen P.E.
UU Servicios Prestados
Anula
Precio Venta
P.E. UU
P.E. Quetzales
% Mnimo de Venta

40,000
Q
1.44
18,281.63
Q
26,325.54
45.70%

%
14.29%

GRAFICA DEL PUNTO DE EQUILIBRIO

Costo Fijo
Q
13,466.28
Q
13,466.28
Q
13,466.28
Q
13,466.28
Q
13,466.28
Q
13,466.28
Q
13,466.28
Q
13,466.28
Q
13,466.28
Q
13,466.28
Q
13,466.28
Q
13,466.28

Costo
Variable
Unitario
Q
0.38
Q
0.38
Q
0.38
Q
0.38
Q
0.38
Q
0.38
Q
0.38
Q
0.38
Q
0.38
Q
0.38
Q
0.38
Q
0.38

UU
Producid
as
5,000
10,000
15,000
20,000
25,000
30,000
35,000
40,000
45,000
50,000
55,000
60,000

Precio
Venta
Q
1.44
Q
1.44
Q
1.44
Q
1.44
Q
1.44
Q
1.44
Q
1.44
Q
1.44
Q
1.44
Q
1.44
Q
1.44
Q
1.44

Ingresos
Totales
Q
7,200.00
Q14,400.
00
Q21,600.
00
Q28,800.
00
Q36,000.
00
Q43,200.
00
Q50,400.
00
Q57,600.
00
Q64,800.
00
Q72,000.
00
Q79,200.
00
Q86,400.
00

Costo
Variable
de
Producci
n
Q
1,896.47
Q
3,800.00
Q
5,700.00
Q
7,600.00
Q
9,500.00
Q11,400.
00
Q13,300.
00
Q15,200.
00
Q17,100.
00
Q19,000.
00
Q20,900.
00
Q22,800.
00

Costos
Totales
Q15,362.
75
Q17,266.
28
Q19,166.
28
Q21,066.
28
Q22,966.
28
Q24,866.
28
Q26,766.
28
Q28,666.
28
Q30,566.
28
Q32,466.
28
Q34,366.
28
Q36,266.
28