𝐶𝑂𝑆𝑇𝑂 𝐹𝐼𝐽𝑂 600 600

𝑃𝑒 = = = = 20 𝑃𝐴𝑁𝑇
𝑃𝑉𝑈 − 𝐶𝑉𝑈 70 − 40 30

𝐶𝑂𝑆𝑇𝑂 𝐹𝐼𝐽𝑂 600 600

𝑃𝑒 = = =
𝐶𝑉𝑈 40 1 − 0.57142857714
1− 1−
𝑃𝑉𝑈 70
 600
= = 20 𝑃𝐴𝑁𝑇𝐴𝐿𝑂𝑁𝐸𝑆
30

600
= 𝑆/1400
− 0.57142857714
 𝐶𝑂𝑆𝑇𝑂 𝐹𝐼𝐽𝑂 5850 5850
𝑃𝑒 = = = = 84 𝑃𝐸𝑅𝑆𝑂𝑁𝐴𝑆
𝑃𝑉𝑈 − 𝐶𝑉𝑈 100 − 30 70

𝐶𝑂𝑆𝑇𝑂 𝐹𝐼𝐽𝑂 5850 0

𝑃𝑒 = = = = 𝑆/8357
𝐶𝑉𝑈 30 1 − 0.3
1− 1−
𝑃𝑉𝑈 100
84 𝑃𝐸𝑅𝑆𝑂𝑁𝐴𝑆

= 𝑆/8357
3
MARGEN DE
CONTRIBUCIÓN
PONDERADO
MARGEN DE
MAGIA ÑA
ACE ARIEL CONTRIBUCIÓN
BLANCA PANCHA
PONDERADO
1.80 * 0.40 1.40*0.30 1.60*0.10 1.70*0.20
0.72 0.42 0.16 0.34 1.64

ACE 111600*0.40 44,640

ARIEL 111600*0.30 33,480
MAGIA BLANCA 111600*0.10 11,160
ÑA PANCHA 111600*0.20 22,320
111,600

MAGIA
DETALLE ACE ARIEL ÑA PANCHA TOTAL
BLANCA
44640*4.00 33480*4.50 11160*3.50 22320*3.00
Ventas
178560 150660 39060 66960 435240
44640*2.20 33480*3.10 11160*1.90 22320*1.30
Costo variable
98208 103788 21204 29016 -252216
178560-98208= 150660-103788 39060-21204 66960-29016
80352 46872 17856 37944 183024
Costo fijo -183024
0