CFT 25,000,000.

00
PUV 120,000.00
CUV 70,050.00

Q I CFT CVT CT UTILIDAD

150 18,000,000.00 25,000,000.00 10,507,500.00 35,507,500.00 -17,507,500.00
200 24,000,000.00 25,000,000.00 14,010,000.00 39,010,000.00 -15,010,000.00
250 30,000,000.00 25,000,000.00 17,512,500.00 42,512,500.00 -12,512,500.00
300 36,000,000.00 25,000,000.00 21,015,000.00 46,015,000.00 -10,015,000.00
350 42,000,000.00 25,000,000.00 24,517,500.00 49,517,500.00 -7,517,500.00
400 48,000,000.00 25,000,000.00 28,020,000.00 53,020,000.00 -5,020,000.00
450 54,000,000.00 25,000,000.00 31,522,500.00 56,522,500.00 -2,522,500.00
500 60,000,000.00 25,000,000.00 35,025,000.00 60,025,000.00 -25,000.00
550 66,000,000.00 25,000,000.00 38,527,500.00 63,527,500.00 2,472,500.00
600 72,000,000.00 25,000,000.00 42,030,000.00 67,030,000.00 4,970,000.00
650 78,000,000.00 25,000,000.00 45,532,500.00 70,532,500.00 7,467,500.00
CFT 25,000,000.00
PUV 120,000.00
CUV 70,050.00

Q I CFT CVT CT UTILIDAD

150 18,000,000.00 25,000,000.00 10,507,500.00 35,507,500.00 -17,507,500.00
200 24,000,000.00 25,000,000.00 14,010,000.00 39,010,000.00 -15,010,000.00
250 30,000,000.00 25,000,000.00 17,512,500.00 42,512,500.00 -12,512,500.00
300 36,000,000.00 25,000,000.00 21,015,000.00 46,015,000.00 -10,015,000.00
350 42,000,000.00 25,000,000.00 24,517,500.00 49,517,500.00 -7,517,500.00
400 48,000,000.00 25,000,000.00 28,020,000.00 53,020,000.00 -5,020,000.00
450 54,000,000.00 25,000,000.00 31,522,500.00 56,522,500.00 -2,522,500.00
500 60,000,000.00 25,000,000.00 35,025,000.00 60,025,000.00 -25,000.00
550 66,000,000.00 25,000,000.00 38,527,500.00 63,527,500.00 2,472,500.00
561 67,320,000.00 25,000,000.00 39,298,050.00 64,298,050.00 3,021,950.00
600 72,000,000.00 25,000,000.00 42,030,000.00 67,030,000.00 4,970,000.00
621 74,520,000.00 25,000,000.00 43,501,050.00 68,501,050.00 6,018,950.00
 CALCULO COSTO VARIABLE
Valor materia prima por bata $63,800

Salario $400,000
Prestaciones Sociales $400.000X50% $200,000
Número de horas trabajadas por mes 192
Valor hora por trabajador $400.000+$20.000/192 $3,125
Número de horas de trabajador por bata 2
Mano de Obra Directa por Bata $3.125X2 $6,250
COSTO VARIABLE UNITARIO $63.800+6.250 $70,050

CALCULO DE PUNTO DE EQUILIBRIO

Precio $120,000
Costo Variable Unitario $70,050
Costo Fijo $25,000,000
PUNTO DE EQUILIBRIO Costo fijo 501 Und por mes
Precio - Costo variable unitario

Cuantas unidades debería vender la empresa para obtener unas utilidades de 3.000.000 por mes?

3.000.000 = 120.000 - 70.050 - 25.000.000

28.000.000 = (120.000 - -70.050)
28.000.000 / 49.950
Q = 561 Camisas

Cuantas unidades debería vender la empresa para obtener unas utilidades de 6.000.000 por mes?

6.000.000 = 120.000 - 70.050 - 25.000.000

31.000.000 = (120.000 - -70.050)
31.000.000 / 49.950
Q = 621 Camisas

El Gerente Financiero de la empresa Batas medicas “De blanco”, propone

pagar horas extras a todo el personal de la compañía incluyendo la
parte Administrativa, a medida que se requiera una mayor utilidad; está
usted de acuerdo con esta decisión?, Sustente la respuesta.

No estoy de acuerdo con la decisión ya que al pagar horas extras se incrementan los costos y se pierde el punto de equilibrio
s y se pierde el punto de equilibrio