Materia prima punto Cantidad ventas costos utilidad

Madera $ 99.50 1 5 $2,500.00 $6,195.49 -$3,695.49

Pegamento $ 1.54 2 10 $5,000.00 $8,376.99 -$3,376.99
Goma antiderrapante $ 145.00 3 15 $7,500.00 $10,558.49 -$3,058.49
Mango ergonomico $ 45.00 4 20 $10,000.00 $12,739.99 -$2,739.99
luz led $ 30.00 5 25 $12,500.00 $14,921.49 -$2,421.49
interruptor $ 39.00 6 30 $15,000.00 $17,102.99 -$2,102.99
cables $ 0.26 7 35 $17,500.00 $19,284.49 -$1,784.49
Resanador $ 1.00 8 40 $20,000.00 $21,465.99 -$1,465.99
Barniz $ 15.00 9 45 $22,500.00 $23,647.49 -$1,147.49
Alarma $ 60.00 10 50 $25,000.00 $25,828.99 -$828.99
$ 436.30 11 55 $27,500.00 $28,010.49 -$510.49
12 60 $30,000.00 $30,191.99 -$191.99
13 65 $32,500.00 $32,373.49 $126.51
Materiales y/o servicios 14 70 $35,000.00 $34,554.99 $445.01
Logo $ 900.00 15 75 $37,500.00 $36,736.49 $763.51
Programa de edicion $ 172.00 16 80 $40,000.00 $38,917.99 $1,082.01
Publicidad $ 500.00 17 85 $42,500.00 $41,099.49 $1,400.51
internet $ 500.00 18 90 $45,000.00 $43,280.99 $1,719.01
luz $ 200.00 19 95 $47,500.00 $45,462.49 $2,037.51
sierra de mesa $ 1,681.99 20 100 $50,000.00 $47,643.99 $2,356.01
lijas $ 60.00
$ 4,013.99

Costos fijos $4,013.99

Costos variables $436.30
P.U. $500.00
P.E 63.01
utilidades 0
 PUNTO DE EQUILIBRIO
ventas costos utilidad
$60,000.00

$50,000.00

$40,000.00

$30,000.00

$20,000.00

$10,000.00

$0.00
0 20 40 60 80 100 120
-$10,000.00