EJERCICIO 1

INGRESOS ANUALES S/. 2,860,000

CANTIDAD (Q) S/. 10,000
MPD S/. 480,000
MOD S/. 320,000
CIF
PU S/. 286

SOLUCION:

MPD
MOD

CIF:

CIF VARIABLES
CIF FIJOS
TOTAL CIF
COSTO DE PRODUCCION

GASTO OPERATIVOS:

G. ADMINISTRATIVOS FIJOS
G. DE VENTAS FIJOS
G DE VENTA VARIABLE S/. 10,000 S/. 10

TOTAL GASTO OPERATIVO

TOTAL COSTOS

CTU S/. 143

CVU S/. 98

INGRESO ANUAL = P.VENTA * Q

S/. 28.600.000.000 = P.VENTA*10000
2.860.000 = P.VENTA

PE= CF / PV-CVU
 PE (EN SOLES) =

EFPG. COSTO DIRECTO: VARIABLE

VENTAS S/. 2,860,000.00

COSTO DE ARTICULOS
C.V MANUFACTURA S/. 880,000
COSTO VARIABLE S/. 880,000
UTILIDAD BRUTA S/. 1,980,000.00

GASTOS S/. 550,000.00

UTILIDAD OPERATIVA S/. 1,430,000.00

IMP. RENTA (29.5%) S/. 421,850.00
UTILIDAD NETA S/. 1.008.150

COSTEO ABSORBENTE:

VENTAS 2860000

C. MANUFACTURA (C FABRICACION) S/. 980.00

INVENTARIO FINAL S/. -
COSTO DE ARTICULO DE VENTAS S/. 980,000
UTILIDAD BRUTA S/. 1,880,000

GASTOS S/. 450,000

UTILIDAD OPERATIVA S/. 1,430,000
IMP. RENTA (29.5%) S/. 421,850.000
UTILIDAD NETA S/. 1,008,150
 VARIABLES FIJOS

S/. 480,000 S/. 480,000

S/. 320,000 S/. 320,000

S/. 180,000 S/. 180,000

S/. 100,000 S/. 100,000
S/. 280,000 S/. 180,000 S/. 100,000 S/. 280,000
S/. 880,000 S/. 100,000 S/. 980,000

S/. 200,000
S/. 150,000
S/. 100,000 S/. 100,000

S/. 100,000 S/. 350,000 S/. 450,000

S/. 980,000 S/. 450,000 S/. 1,430,000

P.VENTA * Q
P.VENTA*10000

S/. 450.00 2.3936170212766 PRODUCTOS

 S/. 188

S/. 684.574

MPD
MOD
GIF
C.V MANUFACTURA

MPD
MOD
GIF
 EJERCICIO 1

INGRESOS ANUALES S/. 80,000

CANTIDAD (Q) 40000
MPD S/. 23,000
MOD S/. 7,000
CIF
PU S/. 2

SOLUCION:

MPD
MOD

CIF:

DEPRECIACION
SUMINISTROS S/. 450
DEPRECIACION EQUIPOS
COSTOS INDIRECTOS
TOTAL CIF
TOTAL COSTO DE PRODUCCION

GASTOS OPERATIVOS

SUMINISTROS S/. 450

DEPRECIACION DE MUEBELES Y EQUIPOS
ALQUILERES
PLANILLA
PUBLICIDAD
IMPUESTOS
GASTOS VARIOS
TOTAL GASTO OPERATIVO

TOTAL COSTOS
INGRESO ANUAL
S/. 80,000
S/. 2

PE=CF/ PV- CVU

PE(EN SOLES)=

EFPG. COSTO DIRECTO: VARIABLE

VENTAS S/. 80,000

COSTO DE ARTICULOS
C.V MANUFACTURA S/. 36,135
COSTO VARIABLE S/. 36,135
UTILIDAD BRUTA S/. 43,865.00

GASTOS S/. 20,815.00

UTILIDAD ANTES DE IMPUESTOS S/. 23,050

IMP. RENTA S/. 6,799.75
UTILIDAD NETA S/. 16,250.25

COSTEO ABSORBENTE:

VENTAS S/. 80,000

C. MANUFACTURA (C FABRICACION) S/. 38,085

COSTO DE ARTICULO DE VENTAS S/. 38,085

UTILIDAD BRUTA S/. 41,915

GASTOS S/. 18,865

UTILIDAD OPERATIVA S/. 23,050.00
IMP. RENTA S/. 6,799.75
UTILIDAD NETA S/. 16,250.25
 S/. 95,035.00

VARIABLES FIJOS

S/. 23,000 S/. 23,000

S/. 7,000 S/. 7,000

S/. 1,400 S/. 1,400

30% S/. 135 S/. 135
S/. 550 S/. 550
S/. 6,000 S/. 6,000
S/. 8,085 S/. 6,135 S/. 1,950
S/. 38,085.00 S/. 36,135.00 S/. 1,950.00

VARIABLES FIJOS
70% S/. 315 S/. 315
S/. 5,400
S/. 3,000
S/. 5,200
S/. 1,900
S/. 850
S/. 2,200.00
S/. 2,515.00 S/. 16,350.00 S/. 18,865.00
COSTO TOTAL
VARIABLE COSTO FIJO TOTAL
S/. 38,650.00 S/. 18,300.00
COSTO TOTAL S/. 56,950.00

CTU S/. 1.42

CVU S/. 0.97
S/. 18,300
S/. 1.03 17702.54 UNIDADES

S/. 35,405.08
INGRESOS ANUALES S/. 42,840,000.00
CANTIDAD (Q) 12000
MPD S/. 3.600.000,00
MOD S/. 18.000.000,00

PU S/. 3,570.00

SOLUCION:

MOD 12000 300

MPD 12000 1500

CIF:

COSTOS INDIRECTOS FIJOS

COSTOS INDIRECTOS VARIABLES S/. 12,000.00 S/. 250

TOTAL CIF
TOTAL COSTO DE PRODUCCION

COSTO OPERATIVOS:

COMISIONES S/. 12,000.00 S/. 200.00

GASTOS DE VENTA FIJO
GASTOS ADMINISTRACION FIJO
TOTAL GASTO OPERATIVO

TOTAL COSTOS

INGRESO ANUAL
S/. 42,840,000.00
S/. 3,570.00
 S/. 5,003,000.00
PE= CF / PV-CVU S/. 1,320.00
PE (EN SOLES) = S/. 13,530,840.91

EFPG. COSTO DIRECTO: VARIABLE

VENTAS S/. 42,840,000.00

COSTO DE ARTICULOS
C.V MANUFACTURA S/. 24,600,000.00

COSTO VARIABLE S/. 24,600,000.00

UTILIDAD BRUTA S/. 18,240,000.00

GASTOS S/. 7,403,000.00

UTILIDAD ANTES DE IMPUESTOS S/. 10,837,000.00

IMP. RENTA (17%) S/. 1,842,290.00
UTILIDAD NETA S/. 8,994,710.00

COSTEO ABSORBENTE:

VENTAS S/. 42,840,000.00

C. MANUFACTURA (C FABRICACION) S/. 28,200,000.00

COSTO DE ARTICULO DE VENTAS S/. 28,200,000.00

UTILIDAD BRUTA S/. 14,640,000.00

GASTOS S/. 3,803,000.00

UTILIDAD ANTES DE IMPUESTOS S/. 10,837,000.00
IMP. RENTA (17%) S/. 1,842,290.00
UTILIDAD NETA S/. 8,994,710.00
 VARIABLES FIJOS

S/. 3,600,000.00 S/. 3,600,000.00

S/. 18,000,000.00 S/. 18,000,000.00

VARIABLES FIJOS
S/. 3,600,000.00 S/. 3,600,000.00
S/. 3,000,000.00 S/. 3,000,000.00

S/. 6,600,000.00 S/. 3,000,000.00 S/. 3,600,000.00

S/. 28,200,000.00 S/. 24,600,000.00 S/. 3,600,000.00

VARIABLES FIJOS
S/. 2,400,000.00 S/. 2,400,000.00
S/. 83,000.00
S/. 1,320,000.00
S/. 3,803,000.00 S/. 2,400,000.00 S/. 1,403,000.00
COSTO TOTAL VARIABLE COSTO FIJO TOTAL

S/. 32,003,000.00 S/. 27,000,000.00 S/. 5,003,000.00

COSTO TOTAL S/. 32,003,000.00
CTU S/. 2,666.92
CVU S/. 2,250.00
3790.15 UNDs
INGRESOS ANUALES S/. 1,000,000.00
CANTIDAD (Q) 10000
MPD S/. 240,000.00
MOD S/. 180,000.00

PU S/. 100.00

SOLUCION:

MOD
MPD

CIF:

COSTOS INDIRECTOS FIJOS

TOTAL CIF
TOTAL COSTO DE PRODUCCION

COSTO OPERATIVOS:

COMISIONES 10000 S/. 10.00

GASTOS DE VENTA FIJO
GASTOS ADMINISTRACION FIJO
TOTAL GASTO OPERATIVO

TOTAL COSTOS

INGRESO ANUAL
S/. 1,000,000.00
S/. 100.00
 S/. 380,000.00
PE= CF / PV-CVU S/. 39.00
PE (EN SOLES) = S/. 974,358.97

EFPG. COSTO DIRECTO: VARIABLE

VENTAS S/. 1,000,000.00

COSTO DE ARTICULOS
C.V MANUFACTURA S/. 510,000.00

COSTO VARIABLE S/. 510,000.00

UTILIDAD BRUTA S/. 490,000.00

GASTOS S/. 480,000.00

UTILIDAD ANTES DE IMPUESTOS S/. 10,000.00

IMP. RENTA S/. 2,950.00
UTILIDAD NETA S/. 7,050.00

COSTEO ABSORBENTE:

VENTAS S/. 1,000,000.00

C. MANUFACTURA (C FABRICACION) S/. 610,000.00

COSTO DE ARTICULO DE VENTAS S/. 610,000.00

UTILIDAD BRUTA S/. 390,000.00

GASTOS S/. 380,000.00

UTILIDAD ANTES DE IMPUESTOS S/. 10,000.00
IMP. RENTA S/. 2,950.00
UTILIDAD NETA S/. 7,050.00
 VARIABLES FIJOS

S/. 180,000.00 S/. 180,000.00

S/. 240,000.00 S/. 240,000.00

VARIABLES FIJOS
S/. 190,000.00 S/. 90,000.00 S/. 100,000.00

S/. 190,000.00 S/. 90,000.00 S/. 100,000.00

S/. 610,000.00 S/. 510,000.00 S/. 100,000.00

VARIABLES FIJOS
S/. 100,000.00 S/. 100,000.00
S/. 80,000.00
S/. 200,000.00
S/. 380,000.00 S/. 100,000.00 S/. 280,000.00
COSTO TOTAL VARIABLECOSTO FIJO TOTAL

S/. 990,000.00 S/. 610,000.00 S/. 380,000.00

COSTO TOTAL S/. 990,000.00
CTU S/. 99.00
CVU S/. 61.00
9743.6 UNDs
INGRESOS ANUALES S/. 1,800,000.00
CANTIDAD (Q) 15000
MPD S/. 750,000.00
MOD S/. 450,000.00

PU S/. 150.00

SOLUCION:

MOD 12000 30
MPD 12000 50

CIF:

COSTOS INDIRECTOS FIJOS S/. 15.00 15000

COSTO INDIRECTO VARIABLE S/. 5.00 15000

TOTAL CIF
TOTAL COSTO DE PRODUCCION

COSTO OPERATIVOS:

GASTOS DE ADMINISTRACION Y VENTAS

FIJO
GASTOS DE VENTA VARIABLE
TOTAL GASTO OPERATIVO

TOTAL COSTOS

INGRESO ANUAL
S/. 1,800,000.00
S/. 120.00
 S/. 705,000.00
PE= CF / PV-CVU S/. 81.00
PE (EN SOLES) = S/. 1,305,571.67

EFPG. COSTO DIRECTO: VARIABLE

VENTAS S/. 1,800,000.00

COSTO DE ARTICULOS
C.V MANUFACTURA S/. 1,035,000.00

COSTO VARIABLE S/. 1,035,000.00

UTILIDAD BRUTA S/. 765,000.00

GASTOS S/. 705,015.00

UTILIDAD ANTES DE IMPUESTOS S/. 59,985.00

IMP. RENTA S/. 17,695.58
UTILIDAD NETA S/. 42,289.43

COSTEO ABSORBENTE:

VENTAS S/. 1,800,000.00

C. MANUFACTURA (C FABRICACION) S/. 1,260,000.00

COSTO DE ARTICULO DE VENTAS S/. 1,260,000.00

UTILIDAD BRUTA S/. 540,000.00

GASTOS S/. 480,015.00

UTILIDAD ANTES DE IMPUESTOS S/. 59,985.00
IMP. RENTA S/. 17,695.58
UTILIDAD NETA S/. 42,289.43
 VARIABLES FIJOS

S/. 360,000.00 S/. 360,000.00

S/. 600,000.00 S/. 600,000.00

VARIABLES FIJOS
S/. 225,000.00 S/. 225,000.00
S/. 75,000.00 S/. 75,000.00

S/. 300,000.00 S/. 75,000.00 S/. 225,000.00

S/. 1,260,000.00 S/. 1,035,000.00 S/. 225,000.00

VARIABLES FIJOS

S/. 480,000.00
S/. 15.00
S/. 480,015.00 S/. 15.00 S/. 480,000.00
COSTO TOTAL VARIA COSTO FIJO TOTAL

S/. 1,740,015.00 S/. 1,035,015.00 S/. 705,000.00

COSTO TOTAL S/. 1,740,015.00
CTU S/. 116.00
CVU S/. 69.00
8704 UNDs
INGRESOS ANUALES S/. 9,000,000.00
CANTIDAD (Q) 10000
MPD S/. 240,000.00
MOD S/. 180,000.00

PU S/. 900.00

SOLUCION:

MOD 100 10000

MPD 50 10000

CIF:

CIF VARIABLE 70 10000

COSTO DE PRODUCCION FIJO

TOTAL CIF
TOTAL COSTO DE PRODUCCION
COSTOS OPERATIVOS:

GASTO ADMI VARIABLE 10000 S/. 120.00

COMISIONES 10000 S/. 80.00
GASTOS FINANCIERO FIJO
GASTOS ADMINISTRACION FIJO
TOTAL GASTO OPERATIVO

TOTAL COSTOS

INGRESO ANUAL
S/. 1,000,000.00
S/. 100.00
 S/. 3,000.00
PE= CF / PV-CVU S/. 480.00
PE (EN SOLES) = S/. 5,625.00

EFPG. COSTO DIRECTO: VARIABLE

VENTAS S/. 9,000,000.00

COSTO DE ARTICULOS
C.V MANUFACTURA S/. 2,200,000.00

COSTO VARIABLE S/. 2,200,000.00

UTILIDAD BRUTA S/. 6,800,000.00

GASTOS S/. 2,003,000.00

UTILIDAD ANTES DE IMPUESTOS S/. 4,797,000.00

IMP. RENTA S/. 1,415,115.00
UTILIDAD NETA S/. 3,381,885.00

COSTEO ABSORBENTE:

VENTAS S/. 9,000,000.00

C. MANUFACTURA (C FABRICACION) S/. 2,201,600.00

COSTO DE ARTICULO DE VENTAS S/. 2,201,600.00

UTILIDAD BRUTA S/. 6,798,400.00

GASTOS S/. 2,001,400.00

UTILIDAD ANTES DE IMPUESTOS S/. 4,797,000.00
IMP. RENTA S/. 1,415,115.00
UTILIDAD NETA S/. 3,381,885.00
 VARIABLES FIJOS

S/. 1,000,000.00 S/. 1,000,000.00

S/. 500,000.00 S/. 500,000.00

VARIABLES FIJOS
S/. 700,000.00 S/. 700,000.00

S/. 1,600.00
S/. 701,600.00 S/. 700,000.00 S/. 1,600.00
S/. 2,201,600.00 S/. 2,200,000.00 S/. 1,600.00

VARIABLES FIJOS
S/. 1,200,000.00 S/. 1,200,000.00
S/. 800,000.00 S/. 800,000.00
S/. 600.00
S/. 800.00
S/. 2,001,400.00 S/. 2,000,000.00 S/. 1,400.00
COSTO TOTAL VARIABL COSTO FIJO TOTAL

S/. 4,203,000.00 S/. 4,200,000.00 S/. 3,000.00

COSTO TOTAL S/. 4,203,000.00
CTU S/. 420.30
CVU S/. 420.00
6.250 UNDs
INGRESOS ANUALES S/. 15,000,000.00
CANTIDAD (Q) 10000
MPD S/. 240,000.00
MOD S/. 180,000.00

PU S/. 1,500.00

SOLUCION:

MOD 10000 410

MPD 10000 100

CIF:

COSTOS INDIRECTOS FIJOS 70 10000

COSTO DE PRODUCCION FIJO

TOTAL CIF
TOTAL COSTO DE PRODUCCION
COSTOS OPERATIVOS:
GASTO COMERCIAL FIJO
GASTO ADMI VARIABLE 10000 S/. 200.00
COMISIONES 10000 S/. 110.00
CIF VARIABLE 10000 80
GASTOS ADMINISTRACION FIJO
TOTAL GASTO OPERATIVO

TOTAL COSTOS

INGRESO ANUAL
S/. 1,000,000.00
S/. 100.00
 S/. 3,880.00
PE= CF / PV-CVU S/. 530.00
PE (EN SOLES) = S/. 10,981.13

EFPG. COSTO DIRECTO: VARIABLE

VENTAS S/. 15,000,000.00

COSTO DE ARTICULOS
C.V MANUFACTURA S/. 5,800,000.00

COSTO VARIABLE S/. 5,800,000.00

UTILIDAD BRUTA S/. 9,200,000.00

GASTOS S/. 3,903,880.00

UTILIDAD ANTES DE IMPUESTOS S/. 5,296,120.00

IMP. RENTA S/. 1,562,355.40
UTILIDAD NETA S/. 3,733,764.60

COSTEO ABSORBENTE:

VENTAS S/. 15,000,000.00

C. MANUFACTURA (C FABRICACIO S/. 5,802,400.00

COSTO DE ARTICULO DE VENTAS S/. 5,802,400.00

UTILIDAD BRUTA S/. 9,197,600.00

GASTOS S/. 3,901,480.00

UTILIDAD ANTES DE IMPUESTOS S/. 5,296,120.00
IMP. RENTA S/. 1,562,355.40
UTILIDAD NETA S/. 3,733,764.60
 VARIABLES FIJOS

S/. 4,100,000.00 S/. 4,100,000.00

S/. 1,000,000.00 S/. 1,000,000.00

VARIABLES FIJOS
S/. 700,000.00 S/. 700,000.00

S/. 2,400.00
S/. 702,400.00 S/. 700,000.00 S/. 2,400.00
S/. 5,802,400.00 S/. 5,800,000.00 S/. 2,400.00
VARIABLES FIJOS
S/. 880.00
S/. 2,000,000.00 S/. 2,000,000.00
S/. 1,100,000.00 S/. 1,100,000.00
S/. 800,000.00 S/. 800,000.00
S/. 600.00
S/. 3,901,480.00 S/. 3,900,000.00 S/. 1,480.00
COSTO TOTAL VARIAB COSTO FIJO TOTAL

S/. 9,703,880.00 S/. 9,700,000.00 S/. 3,880.00

COSTO TOTAL S/. 9,703,880.00
CTU S/. 970.39
CVU S/. 970.00
7.321 UNDs
INGRESOS ANUALES
CANTIDAD (Q)
MPD
MOD

PU

SOLUCION:

MOD
MPD

CIF:

COSTOS INDIRECTOS FIJOS

COSTO DE PRODUCCION FIJO

TOTAL CIF
TOTAL COSTO DE PRODUCCION

COSTOS OPERATIVOS:
GASTO DE ADMINISTRACION FIJO
GASTO ADMI NISTRACION VARIABLE
GASTO DE COMERCIALIZACION FIJO
GASTO DE COMERCIALIZACION VARIABLE
GASTO FINANCIERO FIJO
GASTO FINANCIERO VARIABLE
TOTAL GASTO OPERATIVO

TOTAL COSTOS

INGRESO ANUAL
S/. 23,600,000.00
S/. 1,180.00
 EFPG. COSTO DIRECTO: VARIABLE

VENTAS
COSTO DE ARTICULOS
C.V MANUFACTURA

COSTO VARIABLE
UTILIDAD BRUTA

GASTOS

UTILIDAD ANTES DE IMPUESTOS

IMP. RENTA
UTILIDAD NETA

COSTEO ABSORBENTE:

VENTAS

C. MANUFACTURA (C FABRICACION)

COSTO DE ARTICULO DE VENTAS

UTILIDAD BRUTA

GASTOS
UTILIDAD ANTES DE IMPUESTOS
IMP. RENTA
UTILIDAD NETA
S/. 23,600,000.00
20000

S/. 1,180.00

20000 S/. 40.00

20000 S/. 50.00

20000 S/. 50.00

 S/. 7,200,000
PE= CF / PV-CVU S/. 759
PE (EN SOLES) = S/. 11,193,676

DIRECTO: VARIABLE

S/. 23,600,000.00

S/. 8,420,000.00

S/. 8,420,000.00
S/. 15,180,000.00

S/. 6,200,000.00

S/. 8,980,000.00
S/. 2,649,100.00
S/. 6,330,900.00

ABSORBENTE:

S/. 23,600,000.00

S/. 7,200,000.00

S/. 7,200,000.00
S/. 16,400,000.00

S/. 6,600,000.00
S/. 9,800,000.00
S/. 2,891,000.00
S/. 6,909,000.00
 VARIABLES FIJOS

VARIABLES FIJOS

VARIABLES FIJOS
S/. 1,400,000.00
S/. 800,000.00 S/. 800,000.00
S/. 750,000.00
S/. 1,000,000.00 S/. 1,000,000.00
S/. 1,650,000.00
S/. 1,000,000.00 S/. 1,000,000.00
S/. 6,600,000.00 S/. 2,800,000.00 S/. 3,800,000.00
COSTO TOTAL VARIABLE COSTO FIJO TOTAL

S/. 15,620,000.00 S/. 8,420,000.00 S/. 7,200,000.00

COSTO TOTAL S/. 15,620,000.00
S/. 5,600,000.00 CTU S/. 781.00
S/. 15,620,000.00 CVU S/. 421.00

S/. 1,220,000.00
9486 UNDs

S/. 6,200,000.00
S/. 3,400,000.00
 INGRESOS ANUALES S/. 75,000.00
CANTIDAD (Q) S/. 15,000.00
MPD S/. 2,953,500.00
MOD S/. 1,215,000.00

PU S/. 5.00

MENSUAL
CAJERAS 2 S/. 180,000
MESONEROS 4 S/. 120,000
MOD
OBRRERO*HORAS 750 S/. 500
TOTAL
HARINA 13000 S/. 200
GRASA 300 S/. 350
PANES 260 S/. 900
MPD
SAL 300 S/. 40
AGUA 500 S/. 5
TOTAL

CIF
DEPRECIACION MAQUINARIA
TOTAL PROD.

COSTOS
20%
GASTOS DE ADMINISTRACION
80%
TOTAL GASTO

TOTAL COSTOS
 PE= CF / PV-CVU
PE (EN SOLES) =

EFPG. COSTO DIRECTO: VARIABLE

VENTAS S/. 75,000.00

COSTO DE ARTICULOS
C.V MANUFACTURA S/. 575.00

COSTO VARIABLE S/. 575.00

UTILIDAD BRUTA S/. 74,425.00

GASTOS S/. 575.00

UTILIDAD ANTES DE IMPUESTOS S/. 73,850.00

IMP. RENTA S/. 21,785.75
UTILIDAD NETA S/. 52,064.25

COSTEO ABSORBENTE:

VENTAS S/. 75,000.00

C. MANUFACTURA (C FABRICACION) S/. 2,875.00

COSTO DE ARTICULO DE VENTAS S/. 2,875.00

UTILIDAD BRUTA S/. 72,125.00

GASTOS S/. 2,300.00

UTILIDAD ANTES DE IMPUESTOS S/. 69,825.00
IMP. RENTA S/. 20,598.38
UTILIDAD NETA S/. 49,226.63
 VARIABLES

S/. 360,000
S/. 480,000
S/. 375,000
S/. 1,215,000
S/. 260,000 S/. 260,000
S/. 105,000 S/. 105,000
S/. 234,000
S/. 12,000
S/. 2,500
S/. 613,500 S/. 365,000

VARIABLES

S/. 1,530,300.00 S/. 365,000

S/. 2,875.00 S/. 575 S/. 575

S/. 2,875.00 S/. 2,300
S/. 2,875 S/. 575

COSTO TOTAL VARIABLE

S/. 1,533,175 S/. 365,575

COSTO TOTAL
CTU
CVU
S/. 1,167,600
S/. -19 -60274 UNDs
S/. -12,055
FIJOS

S/. 360,000
S/. 480,000
S/. 375,000
S/. 840,000

S/. 234,000
S/. 12,000
S/. 2,500
S/. 248,500

FIJOS
S/. 76,800
S/. 1,165,300

S/. 2,300
S/. 2,300

COSTO FIJO TOTAL

S/. 1,167,600
S/. 1,533,175
S/. 102
S/. 24