INTEGRANTES

Andrea Jazmín Quintanilla Guzmán

Termo D.
Erasmo Isaías Quezada Medina

Gael Antonio Villalobos Quezada

𝑈𝑛𝑖𝑑𝑎𝑑 ∗ 𝑃𝑟𝑒𝑐𝑖𝑜 𝐶𝑜𝑠𝑡𝑜 𝑓𝑖𝑗𝑜 + ሺ𝑈𝑛𝑖

Punto de equilibrio Unidades Ventas

50 $ 4,500.00
Costos fijos $ 25,000.00 100 $ 9,000.00
Precio por unidad $ 90.00 150 $ 13,500.00
Costos variables $ 35.00 200 $ 18,000.00
PE 454.5454545 250 $ 22,500.00
Ingresos $ - 300 $ 27,000.00
350 $ 31,500.00
𝐶𝑜𝑠𝑡𝑜𝑠 𝑓𝑖𝑗𝑜𝑠 454.545455 $ 40,909.09
𝑃𝐸 =
(𝑃𝑟𝑒𝑐𝑖𝑜 𝑝𝑜𝑟 𝑢𝑛𝑖𝑑𝑎𝑑 − 𝐶𝑜𝑠𝑡𝑜𝑠 𝑣𝑎𝑟𝑖𝑎𝑏𝑙𝑒𝑠) 400 $ 36,000.00
450 $ 40,500.00
500 $ 45,000.00
550 $ 49,500.00
600 $ 54,000.00
650 $ 58,500.00
700 $ 63,000.00
750 $ 67,500.00
800 $ 72,000.00
D.
Punto de
𝐶𝑜𝑠𝑡𝑜 𝑓𝑖𝑗𝑜 + ሺ𝑈𝑛𝑖𝑑𝑎𝑑 ∗ 𝐶𝑜𝑠𝑡𝑜 𝑣𝑎𝑟𝑖𝑎𝑏𝑙𝑒ሻ 𝑉𝑒𝑛𝑡𝑎𝑠 − 𝐶𝑜𝑠𝑡𝑜𝑠
Ventas Costos

Costos Ingresos $80,000.00

$ 26,750.00 -$ 22,250.00
$ 28,500.00 -$ 19,500.00
$60,000.00
$ 30,250.00 -$ 16,750.00
$ 32,000.00 -$ 14,000.00
$ 33,750.00 -$ 11,250.00 $40,000.00
$ 35,500.00 -$ 8,500.00
$ 37,250.00 -$ 5,750.00
$20,000.00
$ 40,909.09 $ -
$ 39,000.00 -$ 3,000.00
$ 40,750.00 -$ 250.00 $-
0 100 200 300
$ 42,500.00 $ 2,500.00
$ 44,250.00 $ 5,250.00
$(20,000.00)
$ 46,000.00 $ 8,000.00
$ 47,750.00 $ 10,750.00
$ 49,500.00 $ 13,500.00 $(40,000.00)
$ 51,250.00 $ 16,250.00
$ 53,000.00 $ 19,000.00 Unidade
 Punto de equilibrio
Ventas Costos Ingresos Punto Equilibrio

100 200 300 400 500 600 700 800 900

Unidades Vendidas