Stephens Inc.

, quiere determinar el volumen mínimo necesario

y unidades para lograr el punto de equilibrio en su nueva insta
La compañía determina primero que en este periodo tiene cost
$10,000. La mano de obra directa cuesta $1.50 por unidad, y e
$0.75 por unidad. El precio de venta unitario es de $4.00.

costo fijo $10,000

costo M.O (V) $1.50 por unidad
costo Material $0.75 por unidad
Precio unitario $4 por unidad

costo
variable
Numero de piezas Costo variable total costo fijo costo total ingreso
100 $2.25 $225.00 $10,000 $10,225.00 $400
200 $2.25 $450.00 $10,000 $10,450.00 $800
300 $2.25 $675.00 $10,000 $10,675.00 $1,200
400 $2.25 $900.00 $10,000 $10,900.00 $1,600
500 $2.25 $1,125.00 $10,000 $11,125.00 $2,000
600 $2.25 $1,350.00 $10,000 $11,350.00 $2,400
700 $2.25 $1,575.00 $10,000 $11,575.00 $2,800
800 $2.25 $1,800.00 $10,000 $11,800.00 $3,200
900 $2.25 $2,025.00 $10,000 $12,025.00 $3,600
1000 $2.25 $2,250.00 $10,000 $12,250.00 $4,000
1100 $2.25 $2,475.00 $10,000 $12,475.00 $4,400
1200 $2.25 $2,700.00 $10,000 $12,700.00 $4,800
1300 $2.25 $2,925.00 $10,000 $12,925.00 $5,200
1400 $2.25 $3,150.00 $10,000 $13,150.00 $5,600
1500 $2.25 $3,375.00 $10,000 $13,375.00 $6,000
1600 $2.25 $3,600.00 $10,000 $13,600.00 $6,400
1700 $2.25 $3,825.00 $10,000 $13,825.00 $6,800
1800 $2.25 $4,050.00 $10,000 $14,050.00 $7,200
1900 $2.25 $4,275.00 $10,000 $14,275.00 $7,600
2000 $2.25 $4,500.00 $10,000 $14,500.00 $8,000
2100 $2.25 $4,725.00 $10,000 $14,725.00 $8,400
2200 $2.25 $4,950.00 $10,000 $14,950.00 $8,800
2300 $2.25 $5,175.00 $10,000 $15,175.00 $9,200
2400 $2.25 $5,400.00 $10,000 $15,400.00 $9,600
2500 $2.25 $5,625.00 $10,000 $15,625.00 $10,000
2600 $2.25 $5,850.00 $10,000 $15,850.00 $10,400
2700 $2.25 $6,075.00 $10,000 $16,075.00 $10,800
2800 $2.25 $6,300.00 $10,000 $16,300.00 $11,200
2900 $2.25 $6,525.00 $10,000 $16,525.00 $11,600
3000 $2.25 $6,750.00 $10,000 $16,750.00 $12,000
3100 $2.25 $6,975.00 $10,000 $16,975.00 $12,400
3200 $2.25 $7,200.00 $10,000 $17,200.00 $12,800
3300 $2.25 $7,425.00 $10,000 $17,425.00 $13,200
3400 $2.25 $7,650.00 $10,000 $17,650.00 $13,600
3500 $2.25 $7,875.00 $10,000 $17,875.00 $14,000
3600 $2.25 $8,100.00 $10,000 $18,100.00 $14,400
3700 $2.25 $8,325.00 $10,000 $18,325.00 $14,800
3800 $2.25 $8,550.00 $10,000 $18,550.00 $15,200
3900 $2.25 $8,775.00 $10,000 $18,775.00 $15,600
4000 $2.25 $9,000.00 $10,000 $19,000.00 $16,000
4100 $2.25 $9,225.00 $10,000 $19,225.00 $16,400
4200 $2.25 $9,450.00 $10,000 $19,450.00 $16,800
4300 $2.25 $9,675.00 $10,000 $19,675.00 $17,200
4400 $2.25 $9,900.00 $10,000 $19,900.00 $17,600
4500 $2.25 $10,125.00 $10,000 $20,125.00 $18,000
4600 $2.25 $10,350.00 $10,000 $20,350.00 $18,400
4700 $2.25 $10,575.00 $10,000 $20,575.00 $18,800
4800 $2.25 $10,800.00 $10,000 $20,800.00 $19,200
4900 $2.25 $11,025.00 $10,000 $21,025.00 $19,600
5000 $2.25 $11,250.00 $10,000 $21,250.00 $20,000
5100 $2.25 $11,475.00 $10,000 $21,475.00 $20,400
5200 $2.25 $11,700.00 $10,000 $21,700.00 $20,800
5300 $2.25 $11,925.00 $10,000 $21,925.00 $21,200
5400 $2.25 $12,150.00 $10,000 $22,150.00 $21,600
5500 $2.25 $12,375.00 $10,000 $22,375.00 $22,000
5600 $2.25 $12,600.00 $10,000 $22,600.00 $22,400
5700 $2.25 $12,825.00 $10,000 $22,825.00 $22,800
5800 $2.25 $13,050.00 $10,000 $23,050.00 $23,200
5900 $2.25 $13,275.00 $10,000 $23,275.00 $23,600
6000 $2.25 $13,500.00 $10,000 $23,500.00 $24,000
6100 $2.25 $13,725.00 $10,000 $23,725.00 $24,400
6200 $2.25 $13,950.00 $10,000 $23,950.00 $24,800
6300 $2.25 $14,175.00 $10,000 $24,175.00 $25,200
6400 $2.25 $14,400.00 $10,000 $24,400.00 $25,600
6500 $2.25 $14,625.00 $10,000 $24,625.00 $26,000
6600 $2.25 $14,850.00 $10,000 $24,850.00 $26,400
6700 $2.25 $15,075.00 $10,000 $25,075.00 $26,800
6800 $2.25 $15,300.00 $10,000 $25,300.00 $27,200
6900 $2.25 $15,525.00 $10,000 $25,525.00 $27,600
7000 $2.25 $15,750.00 $10,000 $25,750.00 $28,000
7100 $2.25 $15,975.00 $10,000 $25,975.00 $28,400
 7200 $2.25 $16,200.00 $10,000 $26,200.00 $28,800
7300 $2.25 $16,425.00 $10,000 $26,425.00 $29,200
7400 $2.25 $16,650.00 $10,000 $26,650.00 $29,600
7500 $2.25 $16,875.00 $10,000 $26,875.00 $30,000
7600 $2.25 $17,100.00 $10,000 $27,100.00 $30,400
7700 $2.25 $17,325.00 $10,000 $27,325.00 $30,800
7800 $2.25 $17,550.00 $10,000 $27,550.00 $31,200
7900 $2.25 $17,775.00 $10,000 $27,775.00 $31,600
8000 $2.25 $18,000.00 $10,000 $28,000.00 $32,000
8100 $2.25 $18,225.00 $10,000 $28,225.00 $32,400
8200 $2.25 $18,450.00 $10,000 $28,450.00 $32,800
8300 $2.25 $18,675.00 $10,000 $28,675.00 $33,200
8400 $2.25 $18,900.00 $10,000 $28,900.00 $33,600
8500 $2.25 $19,125.00 $10,000 $29,125.00 $34,000
8600 $2.25 $19,350.00 $10,000 $29,350.00 $34,400
8700 $2.25 $19,575.00 $10,000 $29,575.00 $34,800
8800 $2.25 $19,800.00 $10,000 $29,800.00 $35,200
8900 $2.25 $20,025.00 $10,000 $30,025.00 $35,600
9000 $2.25 $20,250.00 $10,000 $30,250.00 $36,000
9100 $2.25 $20,475.00 $10,000 $30,475.00 $36,400
9200 $2.25 $20,700.00 $10,000 $30,700.00 $36,800
9300 $2.25 $20,925.00 $10,000 $30,925.00 $37,200
9400 $2.25 $21,150.00 $10,000 $31,150.00 $37,600
9500 $2.25 $21,375.00 $10,000 $31,375.00 $38,000
9600 $2.25 $21,600.00 $10,000 $31,600.00 $38,400
9700 $2.25 $21,825.00 $10,000 $31,825.00 $38,800
9800 $2.25 $22,050.00 $10,000 $32,050.00 $39,200
9900 $2.25 $22,275.00 $10,000 $32,275.00 $39,600
10000 $2.25 $22,500.00 $10,000 $32,500.00 $40,000
ínimo necesario en dólares
su nueva instalación.
riodo tiene costos fijos de
por unidad, y el material
s de $4.00.

costo fijo costo total ingreso

$45,000

$40,000

$35,000

$30,000

$25,000

$20,000

$15,000

$10,000

$5,000

$0
0 2000 4000 6000 8000 10000 12000

precio de equilibrio en unidades= 5714.28571 Tenemos el precio de equilibrio

en unidades es de $5714.28 y el
punto de equilibrio en $= $22,857.14 punto de equillibrio es $ es de
$22,857.14
el precio de equilibrio
es es de $5714.28 y el
equillibrio es $ es de
4
Si Stephens encuentra que el costo fijo se incrementará a
$12,000, ¿qué le pasa al punto de equilibrio en unidades y en costo fijo $12,000
dólares? costo M.O (V) $1.50
costo Material $0.75
Precio unitario $4

costo
Costo variable
Numero de piezas variable total costo fijo costo total ingreso
100 $2.25 $225.00 $12,000 $12,225.00 $400
200 $2.25 $450.00 $12,000 $12,450.00 $800
300 $2.25 $675.00 $12,000 $12,675.00 $1,200
400 $2.25 $900.00 $12,000 $12,900.00 $1,600
500 $2.25 $1,125.00 $12,000 $13,125.00 $2,000
600 $2.25 $1,350.00 $12,000 $13,350.00 $2,400
700 $2.25 $1,575.00 $12,000 $13,575.00 $2,800
800 $2.25 $1,800.00 $12,000 $13,800.00 $3,200
900 $2.25 $2,025.00 $12,000 $14,025.00 $3,600
1000 $2.25 $2,250.00 $12,000 $14,250.00 $4,000
1100 $2.25 $2,475.00 $12,000 $14,475.00 $4,400
1200 $2.25 $2,700.00 $12,000 $14,700.00 $4,800
1300 $2.25 $2,925.00 $12,000 $14,925.00 $5,200
1400 $2.25 $3,150.00 $12,000 $15,150.00 $5,600
1500 $2.25 $3,375.00 $12,000 $15,375.00 $6,000
1600 $2.25 $3,600.00 $12,000 $15,600.00 $6,400
1700 $2.25 $3,825.00 $12,000 $15,825.00 $6,800
1800 $2.25 $4,050.00 $12,000 $16,050.00 $7,200
1900 $2.25 $4,275.00 $12,000 $16,275.00 $7,600
2000 $2.25 $4,500.00 $12,000 $16,500.00 $8,000
2100 $2.25 $4,725.00 $12,000 $16,725.00 $8,400
2200 $2.25 $4,950.00 $12,000 $16,950.00 $8,800
2300 $2.25 $5,175.00 $12,000 $17,175.00 $9,200
2400 $2.25 $5,400.00 $12,000 $17,400.00 $9,600
2500 $2.25 $5,625.00 $12,000 $17,625.00 $10,000
2600 $2.25 $5,850.00 $12,000 $17,850.00 $10,400
2700 $2.25 $6,075.00 $12,000 $18,075.00 $10,800
2800 $2.25 $6,300.00 $12,000 $18,300.00 $11,200
2900 $2.25 $6,525.00 $12,000 $18,525.00 $11,600
3000 $2.25 $6,750.00 $12,000 $18,750.00 $12,000
3100 $2.25 $6,975.00 $12,000 $18,975.00 $12,400
3200 $2.25 $7,200.00 $12,000 $19,200.00 $12,800
3300 $2.25 $7,425.00 $12,000 $19,425.00 $13,200
3400 $2.25 $7,650.00 $12,000 $19,650.00 $13,600
3500 $2.25 $7,875.00 $12,000 $19,875.00 $14,000
3600 $2.25 $8,100.00 $12,000 $20,100.00 $14,400
3700 $2.25 $8,325.00 $12,000 $20,325.00 $14,800
3800 $2.25 $8,550.00 $12,000 $20,550.00 $15,200
3900 $2.25 $8,775.00 $12,000 $20,775.00 $15,600
4000 $2.25 $9,000.00 $12,000 $21,000.00 $16,000
4100 $2.25 $9,225.00 $12,000 $21,225.00 $16,400
4200 $2.25 $9,450.00 $12,000 $21,450.00 $16,800
4300 $2.25 $9,675.00 $12,000 $21,675.00 $17,200
4400 $2.25 $9,900.00 $12,000 $21,900.00 $17,600
4500 $2.25 $10,125.00 $12,000 $22,125.00 $18,000
4600 $2.25 $10,350.00 $12,000 $22,350.00 $18,400
4700 $2.25 $10,575.00 $12,000 $22,575.00 $18,800
4800 $2.25 $10,800.00 $12,000 $22,800.00 $19,200
4900 $2.25 $11,025.00 $12,000 $23,025.00 $19,600
5000 $2.25 $11,250.00 $12,000 $23,250.00 $20,000
5100 $2.25 $11,475.00 $12,000 $23,475.00 $20,400
5200 $2.25 $11,700.00 $12,000 $23,700.00 $20,800
5300 $2.25 $11,925.00 $12,000 $23,925.00 $21,200
5400 $2.25 $12,150.00 $12,000 $24,150.00 $21,600
5500 $2.25 $12,375.00 $12,000 $24,375.00 $22,000
5600 $2.25 $12,600.00 $12,000 $24,600.00 $22,400
5700 $2.25 $12,825.00 $12,000 $24,825.00 $22,800
5800 $2.25 $13,050.00 $12,000 $25,050.00 $23,200
5900 $2.25 $13,275.00 $12,000 $25,275.00 $23,600
6000 $2.25 $13,500.00 $12,000 $25,500.00 $24,000
6100 $2.25 $13,725.00 $12,000 $25,725.00 $24,400
6200 $2.25 $13,950.00 $12,000 $25,950.00 $24,800
6300 $2.25 $14,175.00 $12,000 $26,175.00 $25,200
6400 $2.25 $14,400.00 $12,000 $26,400.00 $25,600
6500 $2.25 $14,625.00 $12,000 $26,625.00 $26,000
6600 $2.25 $14,850.00 $12,000 $26,850.00 $26,400
6700 $2.25 $15,075.00 $12,000 $27,075.00 $26,800
6800 $2.25 $15,300.00 $12,000 $27,300.00 $27,200
6900 $2.25 $15,525.00 $12,000 $27,525.00 $27,600
7000 $2.25 $15,750.00 $12,000 $27,750.00 $28,000
7100 $2.25 $15,975.00 $12,000 $27,975.00 $28,400
7200 $2.25 $16,200.00 $12,000 $28,200.00 $28,800
7300 $2.25 $16,425.00 $12,000 $28,425.00 $29,200
7400 $2.25 $16,650.00 $12,000 $28,650.00 $29,600
7500 $2.25 $16,875.00 $12,000 $28,875.00 $30,000
7600 $2.25 $17,100.00 $12,000 $29,100.00 $30,400
7700 $2.25 $17,325.00 $12,000 $29,325.00 $30,800
7800 $2.25 $17,550.00 $12,000 $29,550.00 $31,200
7900 $2.25 $17,775.00 $12,000 $29,775.00 $31,600
8000 $2.25 $18,000.00 $12,000 $30,000.00 $32,000
8100 $2.25 $18,225.00 $12,000 $30,225.00 $32,400
 8200 $2.25 $18,450.00 $12,000 $30,450.00 $32,800
8300 $2.25 $18,675.00 $12,000 $30,675.00 $33,200
8400 $2.25 $18,900.00 $12,000 $30,900.00 $33,600
8500 $2.25 $19,125.00 $12,000 $31,125.00 $34,000
8600 $2.25 $19,350.00 $12,000 $31,350.00 $34,400
8700 $2.25 $19,575.00 $12,000 $31,575.00 $34,800
8800 $2.25 $19,800.00 $12,000 $31,800.00 $35,200
8900 $2.25 $20,025.00 $12,000 $32,025.00 $35,600
9000 $2.25 $20,250.00 $12,000 $32,250.00 $36,000
9100 $2.25 $20,475.00 $12,000 $32,475.00 $36,400
9200 $2.25 $20,700.00 $12,000 $32,700.00 $36,800
9300 $2.25 $20,925.00 $12,000 $32,925.00 $37,200
9400 $2.25 $21,150.00 $12,000 $33,150.00 $37,600
9500 $2.25 $21,375.00 $12,000 $33,375.00 $38,000
9600 $2.25 $21,600.00 $12,000 $33,600.00 $38,400
9700 $2.25 $21,825.00 $12,000 $33,825.00 $38,800
9800 $2.25 $22,050.00 $12,000 $34,050.00 $39,200
9900 $2.25 $22,275.00 $12,000 $34,275.00 $39,600
10000 $2.25 $22,500.00 $12,000 $34,500.00 $40,000
 precio de equilibrio en unidades= 6857.14286
por unidad punto de equilibrio en $= $27,428.57
por unidad
por unidad

Chart Title
$45,000
$40,000 Teniendo un costo fijo
$35,000 tenemos un precio de
$30,000
$25,000
en unidades de $6857
$20,000 punto de equilibrio en
$15,000
$10,000
$27,428.57
$5,000
$0
1 6 11 16 21 26 31 36 41 46 51 56 61 66 71 76 81 86 91 96

costo fijo costo total ingreso

Teniendo un costo fijo de $12,00
tenemos un precio de equilibrio
en unidades de $6857.1429 y un
punto de equilibrio en $ de
$27,428.57
 Marty McDonald tiene un negocio de empaquetado de
software en Wisconsin. Su costo fijo anual es de $10,000,
el costo por mano de obra directa es de $3.50 por
empaque, y el costo de material es de $4.50 por empaque.
El precio de venta será de $12.50 por empaque. ¿Cuál es el
punto de equilibrio en dólares? ¿Cuál es el punto de
equilibrio en unidades
costo fijo $10,000
costo M.O $3.50
Costo Material $4.50
Precio de Venta $12.50

costo
Costo variable
Numero de piezas variable total costo fijo costo total ingreso
100 $8.00 $800.00 $10,000 $10,800.00 $1,250.00
200 $8.00 $1,600.00 $10,000 $11,600.00 $2,500.00
300 $8.00 $2,400.00 $10,000 $12,400.00 $3,750.00
400 $8.00 $3,200.00 $10,000 $13,200.00 $5,000.00
500 $8.00 $4,000.00 $10,000 $14,000.00 $6,250.00
600 $8.00 $4,800.00 $10,000 $14,800.00 $7,500.00
700 $8.00 $5,600.00 $10,000 $15,600.00 $8,750.00
800 $8.00 $6,400.00 $10,000 $16,400.00 $10,000.00
900 $8.00 $7,200.00 $10,000 $17,200.00 $11,250.00
1000 $8.00 $8,000.00 $10,000 $18,000.00 $12,500.00
1100 $8.00 $8,800.00 $10,000 $18,800.00 $13,750.00
1200 $8.00 $9,600.00 $10,000 $19,600.00 $15,000.00
1300 $8.00 $10,400.00 $10,000 $20,400.00 $16,250.00
1400 $8.00 $11,200.00 $10,000 $21,200.00 $17,500.00
1500 $8.00 $12,000.00 $10,000 $22,000.00 $18,750.00
1600 $8.00 $12,800.00 $10,000 $22,800.00 $20,000.00
1700 $8.00 $13,600.00 $10,000 $23,600.00 $21,250.00
1800 $8.00 $14,400.00 $10,000 $24,400.00 $22,500.00
1900 $8.00 $15,200.00 $10,000 $25,200.00 $23,750.00
2000 $8.00 $16,000.00 $10,000 $26,000.00 $25,000.00
2100 $8.00 $16,800.00 $10,000 $26,800.00 $26,250.00
2200 $8.00 $17,600.00 $10,000 $27,600.00 $27,500.00
2300 $8.00 $18,400.00 $10,000 $28,400.00 $28,750.00
2400 $8.00 $19,200.00 $10,000 $29,200.00 $30,000.00
2500 $8.00 $20,000.00 $10,000 $30,000.00 $31,250.00
2600 $8.00 $20,800.00 $10,000 $30,800.00 $32,500.00
2700 $8.00 $21,600.00 $10,000 $31,600.00 $33,750.00
2800 $8.00 $22,400.00 $10,000 $32,400.00 $35,000.00
2900 $8.00 $23,200.00 $10,000 $33,200.00 $36,250.00
3000 $8.00 $24,000.00 $10,000 $34,000.00 $37,500.00
3100 $8.00 $24,800.00 $10,000 $34,800.00 $38,750.00
3200 $8.00 $25,600.00 $10,000 $35,600.00 $40,000.00
3300 $8.00 $26,400.00 $10,000 $36,400.00 $41,250.00
3400 $8.00 $27,200.00 $10,000 $37,200.00 $42,500.00
3500 $8.00 $28,000.00 $10,000 $38,000.00 $43,750.00
3600 $8.00 $28,800.00 $10,000 $38,800.00 $45,000.00
3700 $8.00 $29,600.00 $10,000 $39,600.00 $46,250.00
3800 $8.00 $30,400.00 $10,000 $40,400.00 $47,500.00
3900 $8.00 $31,200.00 $10,000 $41,200.00 $48,750.00
4000 $8.00 $32,000.00 $10,000 $42,000.00 $50,000.00
4100 $8.00 $32,800.00 $10,000 $42,800.00 $51,250.00
4200 $8.00 $33,600.00 $10,000 $43,600.00 $52,500.00
4300 $8.00 $34,400.00 $10,000 $44,400.00 $53,750.00
4400 $8.00 $35,200.00 $10,000 $45,200.00 $55,000.00
4500 $8.00 $36,000.00 $10,000 $46,000.00 $56,250.00
4600 $8.00 $36,800.00 $10,000 $46,800.00 $57,500.00
4700 $8.00 $37,600.00 $10,000 $47,600.00 $58,750.00
4800 $8.00 $38,400.00 $10,000 $48,400.00 $60,000.00
4900 $8.00 $39,200.00 $10,000 $49,200.00 $61,250.00
5000 $8.00 $40,000.00 $10,000 $50,000.00 $62,500.00
5100 $8.00 $40,800.00 $10,000 $50,800.00 $63,750.00
5200 $8.00 $41,600.00 $10,000 $51,600.00 $65,000.00
5300 $8.00 $42,400.00 $10,000 $52,400.00 $66,250.00
5400 $8.00 $43,200.00 $10,000 $53,200.00 $67,500.00
5500 $8.00 $44,000.00 $10,000 $54,000.00 $68,750.00
5600 $8.00 $44,800.00 $10,000 $54,800.00 $70,000.00
5700 $8.00 $45,600.00 $10,000 $55,600.00 $71,250.00
5800 $8.00 $46,400.00 $10,000 $56,400.00 $72,500.00
5900 $8.00 $47,200.00 $10,000 $57,200.00 $73,750.00
6000 $8.00 $48,000.00 $10,000 $58,000.00 $75,000.00
6100 $8.00 $48,800.00 $10,000 $58,800.00 $76,250.00
6200 $8.00 $49,600.00 $10,000 $59,600.00 $77,500.00
6300 $8.00 $50,400.00 $10,000 $60,400.00 $78,750.00
6400 $8.00 $51,200.00 $10,000 $61,200.00 $80,000.00
6500 $8.00 $52,000.00 $10,000 $62,000.00 $81,250.00
6600 $8.00 $52,800.00 $10,000 $62,800.00 $82,500.00
6700 $8.00 $53,600.00 $10,000 $63,600.00 $83,750.00
6800 $8.00 $54,400.00 $10,000 $64,400.00 $85,000.00
6900 $8.00 $55,200.00 $10,000 $65,200.00 $86,250.00
7000 $8.00 $56,000.00 $10,000 $66,000.00 $87,500.00
7100 $8.00 $56,800.00 $10,000 $66,800.00 $88,750.00
 7200 $8.00 $57,600.00 $10,000 $67,600.00 $90,000.00
7300 $8.00 $58,400.00 $10,000 $68,400.00 $91,250.00
7400 $8.00 $59,200.00 $10,000 $69,200.00 $92,500.00
7500 $8.00 $60,000.00 $10,000 $70,000.00 $93,750.00
7600 $8.00 $60,800.00 $10,000 $70,800.00 $95,000.00
7700 $8.00 $61,600.00 $10,000 $71,600.00 $96,250.00
7800 $8.00 $62,400.00 $10,000 $72,400.00 $97,500.00
7900 $8.00 $63,200.00 $10,000 $73,200.00 $98,750.00
8000 $8.00 $64,000.00 $10,000 $74,000.00 $100,000.00
8100 $8.00 $64,800.00 $10,000 $74,800.00 $101,250.00
8200 $8.00 $65,600.00 $10,000 $75,600.00 $102,500.00
8300 $8.00 $66,400.00 $10,000 $76,400.00 $103,750.00
8400 $8.00 $67,200.00 $10,000 $77,200.00 $105,000.00
8500 $8.00 $68,000.00 $10,000 $78,000.00 $106,250.00
8600 $8.00 $68,800.00 $10,000 $78,800.00 $107,500.00
8700 $8.00 $69,600.00 $10,000 $79,600.00 $108,750.00
8800 $8.00 $70,400.00 $10,000 $80,400.00 $110,000.00
8900 $8.00 $71,200.00 $10,000 $81,200.00 $111,250.00
9000 $8.00 $72,000.00 $10,000 $82,000.00 $112,500.00
9100 $8.00 $72,800.00 $10,000 $82,800.00 $113,750.00
9200 $8.00 $73,600.00 $10,000 $83,600.00 $115,000.00
9300 $8.00 $74,400.00 $10,000 $84,400.00 $116,250.00
9400 $8.00 $75,200.00 $10,000 $85,200.00 $117,500.00
9500 $8.00 $76,000.00 $10,000 $86,000.00 $118,750.00
9600 $8.00 $76,800.00 $10,000 $86,800.00 $120,000.00
9700 $8.00 $77,600.00 $10,000 $87,600.00 $121,250.00
9800 $8.00 $78,400.00 $10,000 $88,400.00 $122,500.00
9900 $8.00 $79,200.00 $10,000 $89,200.00 $123,750.00
10000 $8.00 $80,000.00 $10,000 $90,000.00 $125,000.00
o de
10,000, Chart Title
$140,000

paque. $120,000

uál es el $100,000

e $80,000

$60,000

$40,000

$20,000

$0
0 2000 4000 6000 8000 10000 12000

costo fijo costo total ingreso

precio de equilibrio en unidades= 2222.22222222222

punto de equilibrio en $= $27,777.78

Con un costo fijo de $10,000,

tenemos un precio de equilibrio en
unidades de $2222.22 y un punto de
equilibrio de $27,777,78
André está investigando la viabilidad de instalar un puesto de crepas en el campus. Puede rentar un espacio
(el cual cuesta $300 al mes por concepto de renta y gastos generales). Sus costos por materiales y mano de o
el precio de venta es de $4 por crepa.
a) ¿Cuál es la cantidad del punto de equilibrio para esta alternativa (es decir, ¿cuántas crepas por mes tendrá
de obtener alguna utilidad?
b) André podría usar una máquina portátil para hacer crepas que le prestaría un amigo y colocar el puesto fu
de estudiantes. No tendría costos por renta o gastos generales (es decir, no tendría costos fijos), pero su amig
cada crepa vendida. ¿Cuál es la cantidad del punto de equilibrio para esta posibilidad?

costo fijo $300

costo M.O (V) $1.00 Por empaque
costo Material $1.00 Por empaque
Precio unitario $4.00 Por empaque
Precio Por Maquina $1.50 Por empaque

Costo costo variable

Numero de piezas variable total costo total ingreso
100 $3.50 $350.00 $350.00 $400.00
200 $3.50 $700.00 $700.00 $800.00
300 $3.50 $1,050.00 $1,050.00 $1,200.00
400 $3.50 $1,400.00 $1,400.00 $1,600.00
500 $3.50 $1,750.00 $1,750.00 $2,000.00
600 $3.50 $2,100.00 $2,100.00 $2,400.00
700 $3.50 $2,450.00 $2,450.00 $2,800.00
800 $3.50 $2,800.00 $2,800.00 $3,200.00
900 $3.50 $3,150.00 $3,150.00 $3,600.00
1000 $3.50 $3,500.00 $3,500.00 $4,000.00
1100 $3.50 $3,850.00 $3,850.00 $4,400.00
1200 $3.50 $4,200.00 $4,200.00 $4,800.00
1300 $3.50 $4,550.00 $4,550.00 $5,200.00
1400 $3.50 $4,900.00 $4,900.00 $5,600.00
1500 $3.50 $5,250.00 $5,250.00 $6,000.00
1600 $3.50 $5,600.00 $5,600.00 $6,400.00
1700 $3.50 $5,950.00 $5,950.00 $6,800.00
1800 $3.50 $6,300.00 $6,300.00 $7,200.00
1900 $3.50 $6,650.00 $6,650.00 $7,600.00
2000 $3.50 $7,000.00 $7,000.00 $8,000.00
2100 $3.50 $7,350.00 $7,350.00 $8,400.00
2200 $3.50 $7,700.00 $7,700.00 $8,800.00
2300 $3.50 $8,050.00 $8,050.00 $9,200.00
2400 $3.50 $8,400.00 $8,400.00 $9,600.00
2500 $3.50 $8,750.00 $8,750.00 $10,000.00
2600 $3.50 $9,100.00 $9,100.00 $10,400.00
2700 $3.50 $9,450.00 $9,450.00 $10,800.00
2800 $3.50 $9,800.00 $9,800.00 $11,200.00
2900 $3.50 $10,150.00 $10,150.00 $11,600.00
3000 $3.50 $10,500.00 $10,500.00 $12,000.00
3100 $3.50 $10,850.00 $10,850.00 $12,400.00
3200 $3.50 $11,200.00 $11,200.00 $12,800.00
3300 $3.50 $11,550.00 $11,550.00 $13,200.00
3400 $3.50 $11,900.00 $11,900.00 $13,600.00
3500 $3.50 $12,250.00 $12,250.00 $14,000.00
3600 $3.50 $12,600.00 $12,600.00 $14,400.00
3700 $3.50 $12,950.00 $12,950.00 $14,800.00
3800 $3.50 $13,300.00 $13,300.00 $15,200.00
3900 $3.50 $13,650.00 $13,650.00 $15,600.00
4000 $3.50 $14,000.00 $14,000.00 $16,000.00
4100 $3.50 $14,350.00 $14,350.00 $16,400.00
4200 $3.50 $14,700.00 $14,700.00 $16,800.00
4300 $3.50 $15,050.00 $15,050.00 $17,200.00
4400 $3.50 $15,400.00 $15,400.00 $17,600.00
4500 $3.50 $15,750.00 $15,750.00 $18,000.00
4600 $3.50 $16,100.00 $16,100.00 $18,400.00
4700 $3.50 $16,450.00 $16,450.00 $18,800.00
4800 $3.50 $16,800.00 $16,800.00 $19,200.00
4900 $3.50 $17,150.00 $17,150.00 $19,600.00
5000 $3.50 $17,500.00 $17,500.00 $20,000.00
5100 $3.50 $17,850.00 $17,850.00 $20,400.00
5200 $3.50 $18,200.00 $18,200.00 $20,800.00
5300 $3.50 $18,550.00 $18,550.00 $21,200.00
5400 $3.50 $18,900.00 $18,900.00 $21,600.00
5500 $3.50 $19,250.00 $19,250.00 $22,000.00
5600 $3.50 $19,600.00 $19,600.00 $22,400.00
5700 $3.50 $19,950.00 $19,950.00 $22,800.00
5800 $3.50 $20,300.00 $20,300.00 $23,200.00
5900 $3.50 $20,650.00 $20,650.00 $23,600.00
6000 $3.50 $21,000.00 $21,000.00 $24,000.00
6100 $3.50 $21,350.00 $21,350.00 $24,400.00
6200 $3.50 $21,700.00 $21,700.00 $24,800.00
6300 $3.50 $22,050.00 $22,050.00 $25,200.00
6400 $3.50 $22,400.00 $22,400.00 $25,600.00
6500 $3.50 $22,750.00 $22,750.00 $26,000.00
6600 $3.50 $23,100.00 $23,100.00 $26,400.00
6700 $3.50 $23,450.00 $23,450.00 $26,800.00
6800 $3.50 $23,800.00 $23,800.00 $27,200.00
6900 $3.50 $24,150.00 $24,150.00 $27,600.00
7000 $3.50 $24,500.00 $24,500.00 $28,000.00
7100 $3.50 $24,850.00 $24,850.00 $28,400.00
7200 $3.50 $25,200.00 $25,200.00 $28,800.00
7300 $3.50 $25,550.00 $25,550.00 $29,200.00
 7400 $3.50 $25,900.00 $25,900.00 $29,600.00
7500 $3.50 $26,250.00 $26,250.00 $30,000.00
7600 $3.50 $26,600.00 $26,600.00 $30,400.00
7700 $3.50 $26,950.00 $26,950.00 $30,800.00
7800 $3.50 $27,300.00 $27,300.00 $31,200.00
7900 $3.50 $27,650.00 $27,650.00 $31,600.00
8000 $3.50 $28,000.00 $28,000.00 $32,000.00
8100 $3.50 $28,350.00 $28,350.00 $32,400.00
8200 $3.50 $28,700.00 $28,700.00 $32,800.00
8300 $3.50 $29,050.00 $29,050.00 $33,200.00
8400 $3.50 $29,400.00 $29,400.00 $33,600.00
8500 $3.50 $29,750.00 $29,750.00 $34,000.00
8600 $3.50 $30,100.00 $30,100.00 $34,400.00
8700 $3.50 $30,450.00 $30,450.00 $34,800.00
8800 $3.50 $30,800.00 $30,800.00 $35,200.00
8900 $3.50 $31,150.00 $31,150.00 $35,600.00
9000 $3.50 $31,500.00 $31,500.00 $36,000.00
9100 $3.50 $31,850.00 $31,850.00 $36,400.00
9200 $3.50 $32,200.00 $32,200.00 $36,800.00
9300 $3.50 $32,550.00 $32,550.00 $37,200.00
9400 $3.50 $32,900.00 $32,900.00 $37,600.00
9500 $3.50 $33,250.00 $33,250.00 $38,000.00
9600 $3.50 $33,600.00 $33,600.00 $38,400.00
9700 $3.50 $33,950.00 $33,950.00 $38,800.00
9800 $3.50 $34,300.00 $34,300.00 $39,200.00
9900 $3.50 $34,650.00 $34,650.00 $39,600.00
10000 $3.50 $35,000.00 $35,000.00 $40,000.00
mpus. Puede rentar un espacio en la unión de estudiantes
stos por materiales y mano de obra son de $1 por crepa, y

¿cuántas crepas por mes tendrá que vender André antes

un amigo y colocar el puesto fuera del ámbito de la unión

ndría costos fijos), pero su amigo le pediría $1.50 por
sibilidad?

Sin un costo fijo,

tenemos un precio de
precio de equilibrio en unidades= $0.00
equilibrio en unidades de
punto de equilibrio en $= 0 $0.00 y un punto de
equilibrio en $ de $0
Chart Title
costo variable total costo total ingreso
$45,000.00
$40,000.00
$35,000.00
$30,000.00
$25,000.00
$20,000.00
$15,000.00
$10,000.00
$5,000.00
$0.00
0 2000 4000 6000 8000 10000 12000
Numero de piezas Costo variable costo variable total costo fijo costo total ingreso
100 $2.00 $200.00 $300 $500.00 $400.00
200 $2.00 $400.00 $300 $700.00 $800.00
300 $2.00 $600.00 $300 $900.00 $1,200.00
400 $2.00 $800.00 $300 $1,100.00 $1,600.00
500 $2.00 $1,000.00 $300 $1,300.00 $2,000.00
600 $2.00 $1,200.00 $300 $1,500.00 $2,400.00
700 $2.00 $1,400.00 $300 $1,700.00 $2,800.00
800 $2.00 $1,600.00 $300 $1,900.00 $3,200.00
900 $2.00 $1,800.00 $300 $2,100.00 $3,600.00
1000 $2.00 $2,000.00 $300 $2,300.00 $4,000.00
1100 $2.00 $2,200.00 $300 $2,500.00 $4,400.00
1200 $2.00 $2,400.00 $300 $2,700.00 $4,800.00
1300 $2.00 $2,600.00 $300 $2,900.00 $5,200.00
1400 $2.00 $2,800.00 $300 $3,100.00 $5,600.00
1500 $2.00 $3,000.00 $300 $3,300.00 $6,000.00
1600 $2.00 $3,200.00 $300 $3,500.00 $6,400.00
1700 $2.00 $3,400.00 $300 $3,700.00 $6,800.00
1800 $2.00 $3,600.00 $300 $3,900.00 $7,200.00
1900 $2.00 $3,800.00 $300 $4,100.00 $7,600.00
2000 $2.00 $4,000.00 $300 $4,300.00 $8,000.00
2100 $2.00 $4,200.00 $300 $4,500.00 $8,400.00
2200 $2.00 $4,400.00 $300 $4,700.00 $8,800.00
2300 $2.00 $4,600.00 $300 $4,900.00 $9,200.00
2400 $2.00 $4,800.00 $300 $5,100.00 $9,600.00
2500 $2.00 $5,000.00 $300 $5,300.00 $10,000.00
2600 $2.00 $5,200.00 $300 $5,500.00 $10,400.00
2700 $2.00 $5,400.00 $300 $5,700.00 $10,800.00
2800 $2.00 $5,600.00 $300 $5,900.00 $11,200.00
2900 $2.00 $5,800.00 $300 $6,100.00 $11,600.00
3000 $2.00 $6,000.00 $300 $6,300.00 $12,000.00
3100 $2.00 $6,200.00 $300 $6,500.00 $12,400.00
3200 $2.00 $6,400.00 $300 $6,700.00 $12,800.00
3300 $2.00 $6,600.00 $300 $6,900.00 $13,200.00
3400 $2.00 $6,800.00 $300 $7,100.00 $13,600.00
3500 $2.00 $7,000.00 $300 $7,300.00 $14,000.00
3600 $2.00 $7,200.00 $300 $7,500.00 $14,400.00
3700 $2.00 $7,400.00 $300 $7,700.00 $14,800.00
3800 $2.00 $7,600.00 $300 $7,900.00 $15,200.00
3900 $2.00 $7,800.00 $300 $8,100.00 $15,600.00
4000 $2.00 $8,000.00 $300 $8,300.00 $16,000.00
4100 $2.00 $8,200.00 $300 $8,500.00 $16,400.00
4200 $2.00 $8,400.00 $300 $8,700.00 $16,800.00
4300 $2.00 $8,600.00 $300 $8,900.00 $17,200.00
4400 $2.00 $8,800.00 $300 $9,100.00 $17,600.00
4500 $2.00 $9,000.00 $300 $9,300.00 $18,000.00
4600 $2.00 $9,200.00 $300 $9,500.00 $18,400.00
4700 $2.00 $9,400.00 $300 $9,700.00 $18,800.00
4800 $2.00 $9,600.00 $300 $9,900.00 $19,200.00
4900 $2.00 $9,800.00 $300 $10,100.00 $19,600.00
5000 $2.00 $10,000.00 $300 $10,300.00 $20,000.00
5100 $2.00 $10,200.00 $300 $10,500.00 $20,400.00
5200 $2.00 $10,400.00 $300 $10,700.00 $20,800.00
5300 $2.00 $10,600.00 $300 $10,900.00 $21,200.00
5400 $2.00 $10,800.00 $300 $11,100.00 $21,600.00
5500 $2.00 $11,000.00 $300 $11,300.00 $22,000.00
5600 $2.00 $11,200.00 $300 $11,500.00 $22,400.00
5700 $2.00 $11,400.00 $300 $11,700.00 $22,800.00
5800 $2.00 $11,600.00 $300 $11,900.00 $23,200.00
5900 $2.00 $11,800.00 $300 $12,100.00 $23,600.00
6000 $2.00 $12,000.00 $300 $12,300.00 $24,000.00
6100 $2.00 $12,200.00 $300 $12,500.00 $24,400.00
6200 $2.00 $12,400.00 $300 $12,700.00 $24,800.00
6300 $2.00 $12,600.00 $300 $12,900.00 $25,200.00
6400 $2.00 $12,800.00 $300 $13,100.00 $25,600.00
6500 $2.00 $13,000.00 $300 $13,300.00 $26,000.00
6600 $2.00 $13,200.00 $300 $13,500.00 $26,400.00
6700 $2.00 $13,400.00 $300 $13,700.00 $26,800.00
6800 $2.00 $13,600.00 $300 $13,900.00 $27,200.00
6900 $2.00 $13,800.00 $300 $14,100.00 $27,600.00
7000 $2.00 $14,000.00 $300 $14,300.00 $28,000.00
7100 $2.00 $14,200.00 $300 $14,500.00 $28,400.00
7200 $2.00 $14,400.00 $300 $14,700.00 $28,800.00
7300 $2.00 $14,600.00 $300 $14,900.00 $29,200.00
 7400 $2.00 $14,800.00 $300 $15,100.00 $29,600.00
7500 $2.00 $15,000.00 $300 $15,300.00 $30,000.00
7600 $2.00 $15,200.00 $300 $15,500.00 $30,400.00
7700 $2.00 $15,400.00 $300 $15,700.00 $30,800.00
7800 $2.00 $15,600.00 $300 $15,900.00 $31,200.00
7900 $2.00 $15,800.00 $300 $16,100.00 $31,600.00
8000 $2.00 $16,000.00 $300 $16,300.00 $32,000.00
8100 $2.00 $16,200.00 $300 $16,500.00 $32,400.00
8200 $2.00 $16,400.00 $300 $16,700.00 $32,800.00
8300 $2.00 $16,600.00 $300 $16,900.00 $33,200.00
8400 $2.00 $16,800.00 $300 $17,100.00 $33,600.00
8500 $2.00 $17,000.00 $300 $17,300.00 $34,000.00
8600 $2.00 $17,200.00 $300 $17,500.00 $34,400.00
8700 $2.00 $17,400.00 $300 $17,700.00 $34,800.00
8800 $2.00 $17,600.00 $300 $17,900.00 $35,200.00
8900 $2.00 $17,800.00 $300 $18,100.00 $35,600.00
9000 $2.00 $18,000.00 $300 $18,300.00 $36,000.00
9100 $2.00 $18,200.00 $300 $18,500.00 $36,400.00
9200 $2.00 $18,400.00 $300 $18,700.00 $36,800.00
9300 $2.00 $18,600.00 $300 $18,900.00 $37,200.00
9400 $2.00 $18,800.00 $300 $19,100.00 $37,600.00
9500 $2.00 $19,000.00 $300 $19,300.00 $38,000.00
9600 $2.00 $19,200.00 $300 $19,500.00 $38,400.00
9700 $2.00 $19,400.00 $300 $19,700.00 $38,800.00
9800 $2.00 $19,600.00 $300 $19,900.00 $39,200.00
9900 $2.00 $19,800.00 $300 $20,100.00 $39,600.00
10000 $2.00 $20,000.00 $300 $20,300.00 $40,000.00
 Con un costo fijo de $300,
tenemos un precio de equilibrio
precio de equilibrio en unidades= 150
punto de equilibrio en $= $600
en unidades de $150 y un
punto de equilibrio de $600

Chart Title
costo fijo costo total ingreso
$45,000
$40,000
$35,000
$30,000
$25,000
$20,000
$15,000
$10,000
$5,000
$0
0 2000 4000 6000 8000 10000 12000
fijo de $300,
ecio de equilibrio
e $150 y un
ibrio de $600
Le Bistro elabora más de un producto y le gustaría conocer su punto de equilibrio
en dólares. La información de Le Bistro es como se muestra en la tabla siguiente.
Los costos fijos son de $3,500 al mes.

Con un costo fijo de 3,500 tenemos

un PEQs de $66,032.08 unidades
anuales, Si agregamos 2,000 por
mes tenemos un PEQs de
$103,764.70
COSTO
PRODUCTO PRECIO UNITARIO 1-(CV/P) VENTAS W
EMPAREDADO $2.95 1.25 $0.5763 7,000 0.25925926
REFRESCO 0.8 0.3 $0.6250 7,000 0.25925926
PAPA AL HORNO 1.55 0.47 $0.6968 5,000 0.18518519
TE 0.75 0.25 $0.6667 5,000 0.18518519
BARRA DE ENSALADA 2.85 1 $0.6491 3,000 0.11111111
27,000

Si el administrador de Le Bistro quiere hacer PEQs= $66,032.08 unidades anuales

$2,000 adicionales por mes y considera esto
como un costo fijo, ¿cuál es el nuevo punto
de equilibrio en las ventas diarias promedio? $103,764.70
 1-(V/P)*W
$0.1494
$0.1620
$0.1290
$0.1235
$0.0721
$0.6361

unidades anuales
 A John se le pidió determinar si el costo de $22.50 de los boletos para el teatro-restaurante de la comunidad p
capacidad de 175 asientos es adecuada. El costo para cada actuación de una temporada de diez actuaciones es
actuaciones es de $10,000. Las bebidas y el estacionamiento son cargos adicionales y tienen su propio precio y
continuación:

Precio de Venta Costo Variable

Boletos con alimentos $22.50 $10.50
Bebidas $5.00 $1.75
Estacionamiento $5.00 $2.00

PEQs
 a el teatro-restaurante de la comunidad permitirá al grupo lograr el punto de equilibrio y si la
n de una temporada de diez actuaciones es de $2,500. El costo por la renta del local para 10
gos adicionales y tienen su propio precio y sus propios costos variables, como se muestra a

Ventas Pronosticadas
(unidades) 1-(CV/P) W 1-(V/P)*W
175 0.53 0.3888889 0.21 Tenemos un PEQs de
175 0.65 0.3888889 0.25 5897.03 unidades al
100 0.60 0.2222222 0.13 año
450 0.5935

5897.03588143526 UNIDADES AL AÑO

mos un PEQs de
03 unidades al
Tarea.
Como posible propietario de un club conocido como The Red Rose, usted está interesado en determinar el volu
equilibrio el próximo año. Usted decidió desglosar las ventas del club en cuatro categorías, donde la cerveza es
30,000 raciones. El precio de venta por unidad promediará $1.50; su costo es de $.75. La segunda categoría es
precio unitario promedio de $10.00 y un costo de $5.00. La tercera categoría es postres y vino, de los que tamb
promedio de $2.50 y un costo de $1.00. La última categoría es almuerzos y emparedados económicos, de los cu
promedio de $6.25 y con un costo por unidad de $3.25. Sus costos fijos (es decir, renta, servicios públicos, etc.)
entretenimiento.
a) ¿Cuál es su punto de equilibrio en dólares por mes?
b) ¿Cuál es el número esperado de comidas por día si el establecimiento abre 30 días al mes?

PRODUCTO PRECIO COSTO UNITARIO 1-(CV/P) VENTAS

CERVEZA $1.50 $0.75 0.5 30,000
ALIMENTOS $10.00 $5.00 0.5 10000
POSTRES Y VINOS $2.50 $1.00 0.6 10000
ALMUERZOS $6.25 $3.25 0.48 20000
$20.25 70,000
costo fijo $3,800
eresado en determinar el volumen necesario de ventas en dólares para llegar al punto de
ategorías, donde la cerveza es la primera. Su estimación de la venta de cerveza es que servirá
$.75. La segunda categoría es alimentos, de los cuales espera vender 10,000 unidades con un
ostres y vino, de los que también espera vender 10,000 unidades, pero con un precio unitario
redados económicos, de los cuales espera vender un total de 20,000 unidades con un precio
renta, servicios públicos, etc.) son de $1,800 al mes más $2,000 mensuales por

días al mes?

W 1-(V/P)*W A) PEQs 7471.9 UNIDADES ANUALES Tenemos un PEQs de

0.4 0.2 $7417.9 unidades anulale
0.1 0.1 B) PEGs 12.3 pero si por dia el
0.1 0.1 establecimiento abre 30
0.3 0.1 dias al mes, obtendremos
0.5 un PEQs de 12.3 comidas
al dia
Tenemos un PEQs de
$7417.9 unidades anulales,
pero si por dia el
establecimiento abre 30
dias al mes, obtendremos
un PEQs de 12.3 comidas
al dia