Costos fijos: $40,000

Precio: $60
Costos variables: $20
P.E.: $1,000
Utilidades: $0

Unidades Ventas Costos Fijos Costos Variables Costos Totales Utilidades

100 $6,000 $40,000 $2,000 $42,000 -$36,000
200 $12,000 $40,000 $4,000 $44,000 -$32,000
300 $18,000 $40,000 $6,000 $46,000 -$28,000
400 $24,000 $40,000 $8,000 $48,000 -$24,000
500 $30,000 $40,000 $10,000 $50,000 -$20,000
600 $36,000 $40,000 $12,000 $52,000 -$16,000
800 $48,000 $40,000 $16,000 $56,000 -$8,000
900 $54,000 $40,000 $18,000 $58,000 -$4,000
1000 $60,000 $40,000 $20,000 $60,000 $0
1100 $66,000 $40,000 $22,000 $62,000 $4,000
1200 $72,000 $40,000 $24,000 $64,000 $8,000
1300 $78,000 $40,000 $26,000 $66,000 $12,000
1400 $84,000 $40,000 $28,000 $68,000 $16,000
1500 $90,000 $40,000 $30,000 $70,000 $20,000

Punto de Equilibrio
$100,000
$80,000
$60,000
$40,000
$20,000
$0
1 2 3 4 5 6 7 8 9 10 11 12 13 14
-$20,000
-$40,000
-$60,000

Ventas Costos Fijos Costos Variables

Costos Totales Utilidades
 Costos fijos: $135,000
Precio: $180
Costos variables: $75
P.E.: 1285.71429
Utilidades: $0

Unidades Ventas Costos Fijos Costos Variables Costos Totales Utilidades

100 $18,000 $40,000 $7,500 $142,500 -$124,500
200 $36,000 $40,000 $15,000 $150,000 -$114,000
300 $54,000 $40,000 $22,500 $157,500 -$103,500
400 $72,000 $40,000 $30,000 $165,000 -$93,000
500 $90,000 $40,000 $37,500 $172,500 -$82,500
600 $108,000 $40,000 $45,000 $180,000 -$72,000
800 $144,000 $40,000 $60,000 $195,000 -$51,000
900 $162,000 $40,000 $67,500 $202,500 -$40,500
1000 $180,000 $40,000 $75,000 $210,000 -$30,000
1100 $198,000 $40,000 $82,500 $217,500 -$19,500
1200 $216,000 $40,000 $90,000 $225,000 -$9,000
1300 $234,000 $40,000 $97,500 $232,500 $1,500
1400 $252,000 $40,000 $105,000 $240,000 $12,000
1500 $270,000 $40,000 $112,500 $247,500 $22,500

Punto de Equilibrio
$300,000
$250,000
$200,000
$150,000
$100,000
$50,000
$0
1 2 3 4 5 6 7 8 9 10 11 12 13 14
-$50,000
-$100,000
-$150,000

Ventas Costos Fijos Costos Variables

Costos Totales Utilidades
 Costos fijos: $135,000
Precio: $2,500
Costos variables: $2,000
P.E.: 270
Utilidades: $0

Unidades Ventas Costos Fijos Costos Variables Costos Totales Utilidades

100 $250,000 $40,000 $200,000 $335,000 -$85,000
200 $500,000 $40,000 $400,000 $535,000 -$35,000
300 $750,000 $40,000 $600,000 $735,000 $15,000
400 $1,000,000 $40,000 $800,000 $935,000 $65,000
500 $1,250,000 $40,000 $1,000,000 $1,135,000 $115,000
600 $1,500,000 $40,000 $1,200,000 $1,335,000 $165,000
800 $2,000,000 $40,000 $1,600,000 $1,735,000 $265,000
900 $2,250,000 $40,000 $1,800,000 $1,935,000 $315,000
1000 $2,500,000 $40,000 $2,000,000 $2,135,000 $365,000
1100 $2,750,000 $40,000 $2,200,000 $2,335,000 $415,000
1200 $3,000,000 $40,000 $2,400,000 $2,535,000 $465,000
1300 $3,250,000 $40,000 $2,600,000 $2,735,000 $515,000
1400 $3,500,000 $40,000 $2,800,000 $2,935,000 $565,000
1500 $3,750,000 $40,000 $3,000,000 $3,135,000 $615,000

Punto de Equilibrio
$4,000,000
$3,500,000
$3,000,000
$2,500,000
$2,000,000
$1,500,000
$1,000,000
$500,000
$0
1 2 3 4 5 6 7 8 9 10 11 12 13 14
-$500,000

Ventas Costos Fijos Costos Variables

Costos Totales Utilidades
 Costos fijos: $85,000
Precio: $1,000
Costos variables: $800
P.E.: 425
Utilidades: $0

Unidades Ventas Costos Fijos Costos Variables Costos Totales Utilidades

100 $100,000 $40,000 $80,000 $165,000 -$65,000
200 $200,000 $40,000 $160,000 $245,000 -$45,000
300 $300,000 $40,000 $240,000 $325,000 -$25,000
400 $400,000 $40,000 $320,000 $405,000 -$5,000
500 $500,000 $40,000 $400,000 $485,000 $15,000
600 $600,000 $40,000 $480,000 $565,000 $35,000
800 $800,000 $40,000 $640,000 $725,000 $75,000
900 $900,000 $40,000 $720,000 $805,000 $95,000
1000 $1,000,000 $40,000 $800,000 $885,000 $115,000

Punto de Equilibrio
$1,200,000

$1,000,000

$800,000

$600,000

$400,000

$200,000

$0
1 2 3 4 5 6 7 8 9 10 11 12 13 14
-$200,000

Ventas Costos Fijos Costos Variables

Costos Totales Utilidades