Pregunta 4.

Pitones Martillos
Unidades Men 4200 350 50,400 4,200
Precio $10.50 $61.00 Ventas $529,200.00 $256,200.00
Materiales Di $1.45 $10.44 Costos T / u $7.80 $33.31
Energia Varia $0.18 $0.46
Insumo $0.11 $0.14
Distribucion 0 $1.00
Costo Totales $1.74 $12.04 $87,696.00 $50,568.00
Margen de co $0.96 $15.65 $48,259.41 $65,728.59
Margen % 9% 26% 9% 26%
Costos Fijos
Mano de obra$57,500.00 8 $ 345,000.00 $ 115,000.00
Energia Fija $ 13,099.59 $ 7,693.41
Depreciacion $ 14,355.00 $ 5,000.00
Renta $ 20,790.00 $ 12,210.00
Costos administrativos $ 4,536.00 $ 2,664.00
Salarios Administrativos $ 39,847.50 $ 23,402.50
Costos Fijos totales $480,940.59 $190,471.41
Costos Totales
Punto de equilibrio
Margen de seguridad
Punto equilibrio pitones
Punto equilibrio martillos
Total
54,600
$785,400.00

$118,188.00
15%

$ 460,000.00
$ 20,793.00
$ 19,355.00
$ 33,000.00
$ 7,200.00
$ 63,250.00
$667,212.00

8,340
0.99
696,807
42,634