Costos fijos: $300,000

Precio: $52,000
Costos variables: $35,000
Margen de Contribución $17,000
P.E.: 17.64706
Utilidades: $0

Unidades Ventas Costos Utilidades Punto de e

1 $52,000 $335,000 -$283,000
2 $104,000 $370,000 -$266,000 $1,600,000
3 $156,000 $405,000 -$249,000
$1,400,000
4 $208,000 $440,000 -$232,000
5 $260,000 $475,000 -$215,000 $1,200,000
6 $312,000 $510,000 -$198,000
7 $364,000 $545,000 -$181,000 $1,000,000
8 $416,000 $580,000 -$164,000
9 $468,000 $615,000 -$147,000 $800,000
10 $520,000 $650,000 -$130,000
$600,000
11 $572,000 $685,000 -$113,000
12 $624,000 $720,000 -$96,000 $400,000
13 $676,000 $755,000 -$79,000
14 $728,000 $790,000 -$62,000 $200,000

15 $780,000 $825,000 -$45,000 $0

16 $832,000 $860,000 -$28,000 1 2 3 4 5 6 7 8 9 10 11 12 13 14 1
17 $884,000 $895,000 -$11,000 -$200,000
18 $936,000 $930,000 $6,000
-$400,000
19 $988,000 $965,000 $23,000
20 $1,040,000 $1,000,000 $40,000
21 $1,092,000 $1,035,000 $57,000
22 $1,144,000 $1,070,000 $74,000
23 $1,196,000 $1,105,000 $91,000
24 $1,248,000 $1,140,000 $108,000
25 $1,300,000 $1,175,000 $125,000
26 $1,352,000 $1,210,000 $142,000
 Punto de equilibrio

Ventas
Costos
Utilidades

4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26