Costos fijos: $200,000

Precio: $20,000
Costos variables: $8,000
P.E.: 17
Utilidades: $0

Unidades Ventas Costos Utilidades

1 $20,000 $208,000 -$188,000
2 $40,000 $216,000 -$176,000
3 $60,000 $224,000 -$164,000
4 $80,000 $232,000 -$152,000 $400,000
5 $100,000 $240,000 -$140,000
6 $120,000 $248,000 -$128,000 $300,000
7 $140,000 $256,000 -$116,000
8 $160,000 $264,000 -$104,000 $200,000
9 $180,000 $272,000 -$92,000
10 $200,000 $280,000 -$80,000 $100,000

11 $220,000 $288,000 -$68,000

$0
12 $240,000 $296,000 -$56,000 1 2 3 4 5 6
13 $260,000 $304,000 -$44,000
-$100,000
14 $280,000 $312,000 -$32,000
15 $300,000 $320,000 -$20,000
-$200,000
16 $320,000 $328,000 -$8,000
17 $340,000 $336,000 $4,000
-$300,000
18 $360,000 $344,000 $16,000
Col u
19 $380,000 $352,000 $28,000
20 $400,000 $360,000 $40,000
21 $420,000 $368,000 $52,000
22 $440,000 $376,000 $64,000
23 $460,000 $384,000 $76,000
24 $480,000 $392,000 $88,000
25 $500,000 $400,000 $100,000
26 $520,000 $408,000 $112,000
 Punto de equilibrio

2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18

Col umn B Col umn C Col umn D