Ventas 

netas (M) 670,749 Equilibrio E 379,681

Costo variable 258,851
Gasto variable 126,781 % Gasto variable 18.90%
Costo y gasto variable 385,632
Gasto fijo 161,392
Costo total 547,024
(1)*b'
(1) (2) (3)=(1)*(2) (4) (5)=(1)(4) (2)+(4) (3)+(5) a'=E/M*M'*(1‐b') E'=a'/(1‐b') Q=M'/P CV=CVtotal/Q CT=a'+CVtotal Qe=a'/(P‐CV)
$ Costo y Gasto  $ Costo y Gasto 
% Costo  $ Costo  % Gasto  $ Gasto  % Costo y Gasto  Equilibrio E'  $ Precio  Unidades  Costo Total  Cantidad de 
Producto Ventas (M') Variable  Gastos Fijos (a') Variable Unitario  Qe*P
Variable Variable Variable Variable Variable (b') (con P=$1) Unitario (P) Vendidas (Q) (CT) Equilibrio (Qe)
(CVtotal) (CV)
A 200,000 60% 120,000 18.90% 37,803 78.90% 157,803 23,885.94 113,211.07 1 200,000 0.79 181,688.76 113,211.07 113,211.07
B 100,000 30% 30,000 18.90% 18,901 48.90% 48,901 28,924.63 56,605.53 5 20,000 2.45 77,826.04 11,321.11 56,605.53
C 100,000 30% 30,000 18.90% 18,901 48.90% 48,901 28,924.63 56,605.53 6 16,667 2.93 77,826.04 9,434.26 56,605.53
D 50,000 20% 10,000 18.90% 9,451 38.90% 19,451 17,292.59 28,302.77 3 16,667 1.17 36,743.30 9,434.26 28,302.77
E 220,749 31.1897% 68,851 18.90% 41,725 50.09% 110,576 62,364.20 124,956.15 2 110,375 1.00 172,939.87 62,478.07 124,956.15
670,749 258,851 126,781 385,632 161,392.00 379,681.05
Producto A
Producto B
Producto C
Producto D
Producto E