Estado de resultados con informacion absorbente (cotos fijos y variables)

Ingreso pedido(400u*1000) 400,000

Costo de produccion (400u*1000) -400,000
Costo de operación 400u*10 -6,000
Perdida aparente del pedido -6,000

Estado de resultados con informacion marginal (cotos fijos y variables)

Ingreso pedido(400u*1000) 400,000
Costo variable de produccion (400u*700) -280,000
Costo variable de operación 400u*10 -4,000
Utilidad Marginal del Pedido 116,000
 INCOME STATEMENT ABSORBENT
CHAIRS (UNITS 500)
SALES 100,000
COGS -97,000
PROFIT 3,000
SHIPPING EXPENSES * -5000
FIXED COSTS -15,000
NET PROFIT -17,000

MARGINAL ANALYSIS CHAIRS (UNITS 500)

SALES 100,000
COGS -97,000
CONTRIBUTION MARGIN 3,000

INCOME STATEMENT ABSORBENT WITHOUT CHAIRS

WINDOWS (UNITS 1000)
SALES 150,000
COGS -70,000
PROFIT 80,000
SHIPPING EXPENSES * -10,000
FIXED COSTS -22,500
NET PROFIT 47,500

INCLUYENDO SHIPPING COST

ANALSIS MARGINAL costos fijos y variables CHAIRS
ingreso pedido 100,000
costo de ventas -97,000
costo de operación 10*500 -5,000
utilidad -2,000

ANALSIS MARGINAL costos fijos y variables WINDOWS

ingreso pedido 150,000
costo de ventas -70,000
costo de operación 10*1000 -10,000
utilidad 70,000

ANALSIS MARGINAL costos fijos y variables mirrors

ingreso pedido 50,000
costo de ventas -15,000
costo de operación 10*10,000 -10,000
utilidad 25,000
ME STATEMENT ABSORBENT
WINDOWS (UNITS 1000) MIRRORS (UNITS1000) TOTAL
150,000 50,000 300,000
-70,000 -15,000 -182,000
80,000 35,000 118,000
-10,000 -10,000 -25,000
-15,000 -15,000 -45,000
55,000 10,000 48,000

WINDOWS (UNITS 1000) MIRRORS (UNITS1000)

150,000 50,000
-70,000 -15,000
80,000 35,000

MENT ABSORBENT WITHOUT CHAIRS

MIRRORS (UNITS1000) TOTAL
50,000 200,000
-15,000 -85,000
35,000 115,000
-10,000 -20,000
-22,500 -45,000
2,500 50,000

We should discontinue chairs, the

difference of the profit is 2,000 but
the charis do not cover the fixed costs
and they have a very litte contribution
margin