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  • Negocio de Palomitas de Jason

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    Elizabeth Sanabria Arias
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    This document summarizes the costs, revenue, and break-even analysis for Jason's popcorn business. It shows that the business has $12,000 in fixed costs and $0.04 in variable costs per unit. The selling price per unit is $1. The break-even point is 12,500 units. Tables show total costs, revenue, and earnings at different production levels. A chart illustrates the break-even graphically. The document also compares Jason's costs and profits to another seller, Carey.

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    Negocio de palomitas de Jason

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    This document summarizes the costs, revenue, and break-even analysis for Jason's popcorn business. It shows that the business has $12,000 in fixed costs and $0.04 in variable costs per unit. The selling price per unit is $1. The break-even point is 12,500 units. Tables show total costs, revenue, and earnings at different production levels. A chart illustrates the break-even graphically. The document also compares Jason's costs and profits to another seller, Carey.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as xlsx, pdf, or txt
    12 views11 pages

    Negocio de Palomitas de Jason

    Uploaded by

    Elizabeth Sanabria Arias
    This document summarizes the costs, revenue, and break-even analysis for Jason's popcorn business. It shows that the business has $12,000 in fixed costs and $0.04 in variable costs per unit. The selling price per unit is $1. The break-even point is 12,500 units. Tables show total costs, revenue, and earnings at different production levels. A chart illustrates the break-even graphically. The document also compares Jason's costs and profits to another seller, Carey.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as xlsx, pdf, or txt
    of 11

    Fixed costs ( costos fijos)

    wagon ( annual rental) 8,000


    city license ( annual fee) 4,000
    total 12,000

    Variable costs per unit:

    One paper bag 0.020


    oil 0.005
    Sailt 0.003
    Popcorn 0.012
    Total 0.040

    Sales price per unit (precio


    de venta) 1.00

    Contribution Margen 0.96


    Break-even point 12500
    0.040
    Cantidades Fixed Costs Variable Costs Total Costs Sales Revenue EBIT
    0 12,000 0 12,000 0 -12,000
    5,000 12,000 200 12,200 5,000 -7,200
    10,000 12,000 400 12,400 10,000 -2,400
    12,500 12,000 500 12,500 12,500 0
    15,000 12,000 600 12,600 15,000 2,400
    20,000 12,000 800 12,800 20,000 7,200
    25,000 12,000 1,000 13,000 25,000 12,000
    30,000 12,000 1,200 13,200 30,000 16,800

    Cantidades Fixed Costs Variable Costs Sales Revenue


    0 12,000 0 0
    5,000 12,000 200 5,000
    10,000 12,000 400 10,000
    15,000 12,000 600 15,000
    20,000 12,000 800 20,000

    25,000 12,000 1,000 25,000


    30,000 12,000 1,200 30,000

    Jason´s popcorn Bussines (Punto de equilibrio)


    35,000

    30,000

    25,000

    20,000 Fixed Costs


    VALORES

    Variable Costs
    15,000
    Sales Revenue
    10,000

    5,000

    0
    0 5000 10000 15000 20000 25000 30000
    Q
    Marginal Costs Marginal Revenue
    0 0
    0.04 1.00
    0.04 1.00
    0.04 1.00
    0.04 1.00
    0.04 1.00
    0.04 1.00
    0.04 1.00
    Fixed costs ( costos fijos)

    wagon ( annual rental) 8,000


    city license ( annual fee) 4,000
    total 1,000

    Variable costs per unit:

    One paper bag 0.020


    oil 0.005
    Sailt 0.003
    Popcorn 0.012
    Total 0.040 0.600

    Sales price per unit


    (precio de venta) 1.00

    Contribution Margen 0.40


    Break-even point 2500
    0.600
    Cantidades Fixed Costs Variable Costs Total Costs Sales Revenue EBIT Marginal Costs
    0 1,000 0 1,000 0 -1,000 0
    5,000 1,000 3,000 4,000 5,000 1,000 0.6
    10,000 1,000 6,000 7,000 10,000 3,000 0.6

    15,000 1,000 9,000 10,000 15,000 5,000 0.6


    20,000 1,000 12,000 13,000 20,000 7,000 0.6
    25,000 1,000 15,000 16,000 25,000 9,000 0.6
    30,000 1,000 18,000 19,000 30,000 11,000 0.6

    Cantidades Fixed Costs Variable CostsSales Revenue


    0 1,000 0 0
    5,000 1,000 3,000 5,000
    10,000 1,000 6,000 10,000
    15,000 1,000 9,000 15,000
    20,000 1,000 12,000 20,000

    25,000 1,000 15,000 25,000


    30,000 1,000 18,000 30,000

    (Punto de equilibrio)
    35000

    30000

    25000

    20000 Fixed Costs


    VALORES

    Variable Costs
    15000 Sales Revenue
    10000

    5000

    0
    0 5000 1000015000200002500030000
    Q
    Marginal Revenue
    0
    1.00
    1.00

    1.00
    1.00
    1.00
    1.00
    JASON CAREY
    Cantidades Total Costs Sales Revenue EBIT Total Costs Sales Revenue EBIT
    0 12000 0 -12000 1000 0 -1000
    5000 12200 5000 -7200 4000 5000 1000
    10000 12400 10000 -2400 7000 10000 3000
    15000 12600 15000 2400 10000 15000 5000
    20000 12800 20000 7200 13000 20000 7000
    25000 13000 25000 12000 16000 25000 9000
    30000 13200 30000 16800 19000 30000 11000

    35000
    JASON
    30000
    35000
    30000 25000
    25000
    20000
    20000
    15000 15000
    10000
    10000
    5000
    0 5000
    0 5000 10000 15000 20000 25000 30000
    0
    Total Costs Sales Revenue 0 5000 10000 15000 20000 25000 30000

    Total Costs Sales Revenue


    PERIOD 1 PERIOD 2 PERCENT CHANGE
    SALES 10000 11000 10%
    FIXED COSTS -5000 -5000 0%
    OPERATING INCOME (EBIT) 5000 6000 20%

    Apalancamiento operativo 2
    Elizabeth Sanabria Arias Elizabeth Sanabria Arias Elizabeth Sanabria Arias
    izabeth Sanabria Arias Elizabeth Sanabria Arias Elizabeth Sanabria Arias Elizabeth Sanabria Arias Elizabeth Sanabria Arias
    izabeth Sanabria Arias Elizabeth Sanabria Arias

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