Costos fijos: $40,000

Precio: $60
Costos variables: $20
P.E.: 1000
Utilidades: $0

Unidades Ventas Costos Utilidades

100 $6,000 $42,000 -$36,000 Punto de e
200 $12,000 $44,000 -$32,000
300 $18,000 $46,000 -$28,000 $100,000
400 $24,000 $48,000 -$24,000
$80,000
500 $30,000 $50,000 -$20,000
600 $36,000 $52,000 -$16,000
$60,000
800 $48,000 $56,000 -$8,000
900 $54,000 $58,000 -$4,000
$40,000
1000 $60,000 $60,000 $0
1100 $66,000 $62,000 $4,000 $20,000
1200 $72,000 $64,000 $8,000
1300 $78,000 $66,000 $12,000 $0
1400 $84,000 $68,000 $16,000 100 200 300 400 500 600 800 900
1500 $90,000 $70,000 $20,000 -$20,000

-$40,000

-$60,000
 Punto de equilibrio

Ventas
Costos
Utilidades

00 500 600 800 900 1000 1100 1200 1300 1400 1500