A B

Precio de Venta $ 5,000 C. Variable Unitario $ 2,500

CVU $ 3,000 Costos fijos $ 50,000,000
C.Fijos $ 30,000,000

Ventas Costos Variables

Periodo Cantidades A B A
1 10,000 $ 50,000,000 $ 50,000,000 $ 30,000,000
2 20,000 $ 100,000,000 $ 100,000,000 $ 60,000,000
3 30,000 $ 150,000,000 $ 150,000,000 $ 90,000,000
4 40,000 $ 200,000,000 $ 200,000,000 $ 120,000,000
5 50,000 $ 250,000,000 $ 250,000,000 $ 150,000,000
6 45,000 $ 225,000,000 $ 225,000,000 $ 135,000,000
7 35,000 $ 175,000,000 $ 175,000,000 $ 105,000,000

GAO A
Periodo GAO
1 -2.00
2 4.00
3 2.00
4 1.60
5 1.43
6 1.50
7 1.75
GAO B
Periodo GAO
1 -1.00
2 #DIV/0!
3 3.00
4 2.00
5 1.67
6 1.80
7 2.33
Costos Variables Margen de contribucion Utilidad Operativa Neta
B A B A B
$ 25,000,000 $ 20,000,000 $ 25,000,000 $ (10,000,000) $ (25,000,000)
$ 50,000,000 $ 40,000,000 $ 50,000,000 $ 10,000,000 $ -
$ 75,000,000 $ 60,000,000 $ 75,000,000 $ 30,000,000 $ 25,000,000
$ 100,000,000 $ 80,000,000 $ 100,000,000 $ 50,000,000 $ 50,000,000
$ 125,000,000 $ 100,000,000 $ 125,000,000 $ 70,000,000 $ 75,000,000
$ 112,500,000 $ 90,000,000 $ 112,500,000 $ 60,000,000 $ 62,500,000
$ 87,500,000 $ 70,000,000 $ 87,500,000 $ 40,000,000 $ 37,500,000

UAII A UAII B
Periodo UAII Periodo UAII
1 $ (10,000,000) 1 $ (25,000,000)
2 $ 10,000,000 2 $ -
3 $ 30,000,000 3 $ 25,000,000
4 $ 50,000,000 4 $ 50,000,000
5 $ 70,000,000 5 $ 75,000,000
6 $ 60,000,000 6 $ 62,500,000
7 $ 40,000,000 7 $ 37,500,000