Units of Outputs Direct Materials

WEEK 1 400 $ 300.00

WEEK 2 500 $ 375.00
WEEK 3 600 $ 450.00

Direct Materials
$500.00
$450.00
f(x) = 0.75 x + 3.28185631809462E-13
$400.00 R² = 1
$350.00
$300.00
$250.00
$200.00
$150.00
$100.00
$50.00
$-
350 400 450 500 550 600

Direct Labor
$800.00

$700.00 f(x) = 1.25 x + 3.93822758171354E-13

R² = 1
$600.00

$500.00

$400.00

$300.00

$200.00

$100.00

$-
350 400 450 500 550 600

FIJOS SEMI VARIABLES

Indirect Materials $ 300.00 Electricity $ 0.25
Factory Insurance $ 125.00 Indirect Labor $ 0.40
Administration $ 781.00 Other overhead $ 0.72

COSTOS VARIABLES COSTOS FIJOS

Direct Materials $ 0.75 Indirect Materials
Direct Labor $ 1.25 Factory Insurance
Indirect Labor $ 0.20 Electricity
Electricity $ 0.10 Indirect Labor
Other overhead $ 0.50 Other overhead
TOTAL $ 2.80 TOTAL

TC = 2.8X +710 +(0.7*X)+781

TC= 3.5X +1491
VENTAS POR EL VENDEDOR
TOTAL COST ANALYSIS CON COMISIÓN
UNITS OF OUTPUTS 400 500 600
TOTAL COST 2891 3241 3591
TOTAL FIXED COST 1491 1491 1491
TOTAL VARIABLE COST 1400 1750 2100

TOTAL COST PER UNIT 7.2275 6.482 5.985

TOTAL FIXED COST PER UNIT 3.7275 2.982 2.485
TOTAL VARIABLE COST PER UNIT 3.5 3.5 3.5

VENTAS OFICINA
TOTAL COST ANALYSIS SIN COMISIÓN
UNITS OF OUTPUTS 400 500 600
TOTAL COST 2611 2891 3171
TOTAL FIXED COST 1491 1491 1491
TOTAL VARIABLE COST 1120 1400 1680

TOTAL COST PER UNIT 6.5275 5.782 5.285

TOTAL FIXED COST PER UNIT 3.7275 2.982 2.485
TOTAL VARIABLE COST PER UNIT 2.8 2.8 2.8

MARGEN TOTAL
PRECIO DE VENTA COSTO
Normal Q 7.00 Q 5.78
Q 7.00 Q 6.48

PUNTO DE EQUIL

Normal
 PUNTO DE EQUILIBRIO A C
Electricidad fijo
 Direct Labor Indirect Labor Indirect Materials Electricity
$ 500.00 $ 180.00 $ 300.00 $ 115.00
$ 625.00 $ 200.00 $ 300.00 $ 125.00
$ 750.00 $ 220.00 $ 300.00 $ 135.00

erials Indirect Labor

$250.00

$200.00 f(x) = 0.2 x + 100

R² = 1

$150.00

$100.00

$50.00

$-
350 400 450 500 55
0 550 600 650

bor Indirect Materials

$350.00

$300.00
f(x) = − 4.92278447714193E-16 x + 300
$250.00

$200.00

$150.00

$100.00

$50.00

$-
0 550 600 650 350 400 450 500 55

VARIABLES
Direct Materials $ 0.75
Direct Labor $ 1.25

COSTOS FIJOS GASTOS FIJOS

$ 300.00 781
$ 125.00
$ 75.00 COMISSION
$ 100.00 10%
$ 110.00
$ 710.00

DECISIÓN LADYWELL
BREAKEVEN 500

ONLY DIRECT OFFICE SALES ONLY SALES

FIXED COST 1491 1491
UNITS 500 500
SELLING PRICE 7 7
P=CM/UNIT+CV/UNIT
CM/UNIT 2.982 2.982
CV/UNIT $ 2.80 $ 2.80
COMISSION 0 $ 0.70
COSTO 5.782 $ 6.48

SOURCE #UNITS PROCE

LADYWELL 100 $ 5.50

WITH THE NEW ANALYSIS 630

SOURSE #UNITS PRICE
SALES REP 450 7
OFFICE MANAGER 80 6.5
A LADYWELL 100 5.5
630

MARGEN %
Q 1.22 17.40%
Q 0.52 7.40%
Q 1.01

PUNTO DE EQUILIBRIO A COSTO VARAIBLE

PRECIO DE VENTA COSTO VARIEBALE MARGEN %

Q 7.00 Q 2.80 Q 4.20 60.00%
Q 7.00 Q 3.50 Q 3.50 50.00%
Q 3.99

COSTOS FIJOS PEU - VENTAS OFICINA

Q 1,491.00 355.00
PEU - VENDEDOR
426.00
PEU - MEZCLA
373.68

PUNTO DE EQUILIBRIO A COSTO VARIABLE

PRECIO DE VENTA COSTO MARGEN
Q 7.00 Q 2.700 Q 4.30 61.43%
7 Q 3.400 Q 3.60 51.43%
Q 4.09

COSTOS FIJOS PEU - VENTAS OFICINA

Q 1,616.00 375.813953488372
PEU - VENDEDOR
448.888888888889
PEU - MEZCLA
395.110024449878
 Factory Insurance Other overhead
$ 125.00 $ 310.00 $ 125.00
$ 125.00 $ 360.00
$ 125.00 $ 410.00

Indirect Labor Electr

$140.00

x) = 0.2 x + 100 $135.00

=1 f(x) = 0.1 x + 75
$130.00 R² = 1

$125.00

$120.00

$115.00

$110.00

$105.00
450 500 550 600 650 350 400 450

Indirect Materials Factory In

$140.00

$120.00 f(x) = − 2.46139223857096E-16 x + 1

f(x) = − 4.92278447714193E-16 x + 300
$100.00

$80.00

$60.00

$40.00

$20.00

$-
450 500 550 600 650 350 400 450 5
 400.00 500.00 600 PRECIO PROMEDIO
COMISIÓN 7.95025 7.1302 6.5835 7.22131666666667 6.56483333333333
SIN COMISIÓN 7.18 6.36 5.81 6.45 5.86483333333333

$ 6.36
$ 7.13

COST PROFIT
$ 5.78 -$ 0.28

LYSIS 630
COST PROFIT
5.8666666666667 1.133333333333
5.1666666666667 1.333333333333
5.1666666666667 0.333333333333

6.4533333333333
5.6833333333333
 Electricity Other overhead
$450.00
$400.00
f(x) = 0.5 x + 110
= 0.1 x + 75 $350.00 R² = 1
1
$300.00
$250.00
$200.00
$150.00
$100.00
$50.00
$-
350 400 450 500 550
450 500 550 600 650

Factory Insurance

− 2.46139223857096E-16 x + 125

450 500 550 600 650

 Other overhead

f(x) = 0.5 x + 110

R² = 1

400 450 500 550 600 650