Caballeros damas ninos

Precio 30 50 10
Costo variable 13 20 5
contribucion 17 30 5
% participaci 40% 15% 45%
MC ponderado 6.8 4.5 2.25 13.55

PEX 100000+(34500/(1-0.28))
13.55

100000+47916.67
13.55

a) 10916.36

caballeros damas niños

40% 15% 45%
4366.54 1637.45 4912.36 10916.36

Ejercicio 2
A B C D
Precio 3.8 2.5 4.5 1.4
Costo variable 1.8 1.5 3 0.4
contribucion 2 1 1.5 1
% participaci 30.00% 40.00% 20.00% 10.00% 100%
MC ponderado L0.60 L0.40 L0.30 L0.10 L1.40

L1.40
PEX 140,000.00
1.4

100,000.00 100,000.00

A B C D
a) 30,000.00 40,000.00 20,000.00 10,000.00
100000.00
b) 140000+100000 240,000.00
1.4 1.4

171428.571429 171428.571

1 2 3 4
51428.57 68571.43 34285.71 17142.86
171428.57

Ejercicio 5.8
MOTOBICI MOTOCICLO MOTOCARRO MOTITA
Precio 8,000.00 15,000.00 20,000.00 5,000.00
Costo variable 4,000.00 10,000.00 14,000.00 2,500.00
contribucion 4,000.00 5,000.00 6,000.00 2,500.00
% participaci 30.00% 10.00% 40.00% 20.00% 100%
MC ponderado L1,200.00 L500.00 L2,400.00 L500.00 L4,600.00

L4,600.00
PEX 2,800,000.00
4600

UNDS 609 608.70

A B C D
a) 609 182.70 60.90 243.60 121.80
REDONDEAR 183 61 243 122

Ejercicio 5.1
MOTOBICI MOTOCICLO MOTOCARRO MOTITA
Precio 8,000.00 15,000.00 20,000.00 5,000.00
 Costo variable 4,000.00 10,000.00 14,000.00 2,500.00
contribucion 4,000.00 5,000.00 6,000.00 2,500.00
% participaci 30.00% 10.00% 40.00% 20.00% 100%
MC ponderado L1,200.00 L500.00 L2,400.00 L500.00 L4,600.00

L4,600.00
PEX 2,800,000.00
4600

UNDS 609 608.70

A B C D
a) 609 182.70 60.90 243.60 121.80
REDONDEAR 183 61 244 122
 caballeros damas niños total
ventas 130996.2 81872.5 49123.6 261992.3
costo variable 56765.02 32749 24561.8 114075.82
contribucion 74231.18 49123.5 24561.8 147916.48
costos fijos 100000
utilidad OP 47916.48
ISR 13416.6144
Utilidad neta 34499.8656

A B C D TOTAL
ventas 114,000.00 100,000.00 90,000.00 14,000.00 318,000.00
costo variable 54,000.00 60,000.00 60,000.00 4,000.00 178,000.00
contribucion 60,000.00 40,000.00 30,000.00 10,000.00 140,000.00
costos fijos 140,000.00
utilidad OP 0.00
ISR
Utilidad neta
 1 2 3 4 TOTAL
ventas 195,428.57 171,428.57 154,285.71 24,000.00 545,142.86
costo variable 92,571.43 102,857.14 102,857.14 6,857.14 305,142.86
contribucion 102,857.14 68,571.43 51,428.57 17,142.86 240,000.00
costos fijos 140,000.00
utilidad OP 100,000.00
ISR
Utilidad neta

A B C D TOTAL
ventas 1,464,000.00 915,000.00 4,860,000.00 610,000.00 7,849,000.00
costo variable 732,000.00 610,000.00 3,402,000.00 305,000.00 5,049,000.00
contribucion 732,000.00 305,000.00 1,458,000.00 305,000.00 2,800,000.00
costos fijos 2,800,000.00
utilidad OP 0.00
ISR
Utilidad neta
 A B C D TOTAL
ventas 1,464,000.00 915,000.00 4,880,000.00 610,000.00 7,869,000.00
costo variable 732,000.00 610,000.00 3,416,000.00 305,000.00 5,063,000.00
contribucion 732,000.00 305,000.00 1,464,000.00 305,000.00 2,806,000.00
costos fijos 2,800,000.00
utilidad OP 6,000.00
ISR
Utilidad neta
 Ponderación
producto Unidades %
1 80000 20.51%
2 120000 30.77%
3 90000 23.08%
4 100000 25.64%
Total 390000 100%
 Ponderación
producto Unidades %
1 80000 20.51%
2 120000 30.77%
3 90000 23.08%
4 100000 25.64%
Total 390000 100%

Ponderación
producto Unidades %
1 80000 20.51%
 2 120000 30.77%
3 90000 23.08%
4 100000 25.64%
Total 390000 100%