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Costos fijos: $305,000

Precio: $53,000
Costos variables: $40,000
Margen de Contribución $13,000
P.E.: 23.4615384615
Utilidades: $0

Unidades Ventas Costos Utilidades Punto de e


5.64705882 $299,294 $530,882 -$231,588
8.64705882 $345,882 $165,412 $180,471 $600,000
9.64705882 $125,412 $40,226 $85,185
12.64705882 $297 $13,000 -$12,703 $500,000
15.64705882 $0 $23 -$23
16.64705882 $0 $0 $0 $400,000

$300,000

$200,000

$100,000

$0
2 2 2 2 2 2
5 8 8 58 8 58 8 588 5 88 5 88
-$100,000
70 70 70 70 70 70
.64 .64 .64 .64 .64 .64
5 8 9 12 15 16
-$200,000

-$300,000
Punto de equilibrio

Ventas
Costos
Utilidades

2
8 82 8 82 8 82
7 05 05 05
64 47 47
5 .6 6.6
1 1