Ingresos por

ventas (sin IGV)

Costos directos:

Materia prima

Mano de obra directa

Otros costos directos

Total costos
directos
Costos de
estructura

Costos total

RESULTADOS

MOD
 A B

200,000 300,000

50,000 45,000

70,000 150,000

2,000 1,000

122,000 196,000

118,462 253,846

178,000 316,000

22,000 -16,000

0.215384615384615 0.461538461538462
 C TOTAL

350,000 850,000

140,000 235,000

105,000 325,000

1,500 4,500

246,500 564,500

177,692 550,000

330,500

19,500 25,500

0.323076923076923