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Ejemplo Punto de Equilibrio Múltiple
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Producto Unidades Precio de VentaVentas totalesCosto UnitarioCto Var TotalA 800 $40 $32,000 $15 $12,000B 300 $35 $10,500 $34 $10,200C 500 $23 $11,500 $10 $5,000D 600 $72 $43,200 $30 $18,000
$97,200 $45,200
Costos Fijos $410,000
PEQ $766,384.62 P. EQ A.= $252,307.69
ComprobacinVentas $766,385CTO Var 356384.6154 P. EQ. B= $82,788.46Cont marg $410,000Costos fijos $410,000Utilidad antes de impuestos $0
P. EQ. C= $90,673.08
P. EQ. D= $340,615.38
Cont Marg TotalTotal % Cont Marg % de CM Tot Costos Fijos$25 $20,000 0.625 0.384615385 $157,692.31$1 $300 0.028571429 0.005769231 $2,365.38
$13 $6,500 0.565217391 0.125 $51,250.00$42 $25,200 0.583333333 0.484615385 $198,692.31
$52,000 0.534979424 1 $410,000.00
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