C2

30
B
27

20
C1
Maquinaria

21
A
18
K2
15

12
K1
9

L1 L2
3

5 10 15 20 25 30 35 40 45
Mano de Obra
 Isoclina

45 50 55 60 65 70 75 80 85
Mano de Obra
Cantidad Costo total Costo variable Costo fijo Costo total
(Q) (CT) (CV) (CF) medio (CTMe)
1 $22,000 $12,000 $10,000 $22,000
3 $25,000 $15,000 $10,000 $8,333
6 $27,000 $17,000 $10,000 $4,500
8 $29,000 $19,000 $10,000 $3,625
10 $30,000 $20,000 $10,000 $3,000
 CT = CF + CV

CTme = CT / Q

CVme = CV / Q

CM = CT / Q
 Para fabricar 350 cajas de Para fabricar 550 cajas de
galletas galletas
Maquinaria Mano de obra Maquinaria Mano de obra
20 12 30 20
10 25 15 40
5 50 8 80

Costo variable Costo marginal

medio (CVMe) (CM)
$12,000 $12,000
$5,000 $7,000
$2,833 $5,333
$2,375 $9,000
$2,000 $10,000