Soluciòn abreviada ejercicios cap.

5, texto, CPA·

5-1 5-2
Variable Variable
Unidades vendidas 900,000
PVU 12.00
Ing. X ventas 100,000 10,800,000
(-) CV (55%) - 55,000 a) Si - 4,500,000
MC 45,000 6,300,000 b) no
(-) CF -25,000 - 5,000,000
Ut. Op. 20,000 b) no 1,300,000
Rendimiento 10% c)Si
sobre Activo

5-3 Variable
Unidades producidas 50,000
Unidades vendidas 40,000
PVU 50.00
Ing. X ventas 2,000,000
(-) CV (55%) - 1,280,000
MC 720,000 no
(-) CF - 300,000
Ut. Op. 420,000
c.u
MD 20
MOD 10
CIF V 2
c.u. variable 32
 Absorbente
900,000
12.00
10,800,000
CM - 8,000,000
IFPT 800,000
CPV - 7,200,000 a) si
UB 3,600,000
(-) G.Op. -2,000,000
Ut. Op. 1,600,000 c) si

Absorbente c.u
50,000 MD 20
40,000 MOD 10
50.00 CIF V 2
2,000,000 CIF F 6
CM - 1,900,000 Cu.u absorb. 38
IFPT 380,000
CPV - 1,520,000
UB 480,000
(-) G.Op. 0
Ut. Op. 480,000