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Punto alto y bajo
Guarderia Paso #3
HORAS DE MANO DE OBRA COSTO DE PRODUCCION costo variable Costo fijo
9000 $51,750.00 $40,500.00 $11,250.00
8000 $47,250.00 $36,000.00 $11,250.00
10500 $58,500.00 $47,250.00 $11,250.00
12000 $65,250.00 $54,000.00 $11,250.00
10500 $58,500.00 $47,250.00 $11,250.00
PASO#1
Maximo 12000 $65,250.00 Paso #4
Minimo 8000 $47,250.00 Ecuacion de costos
CT=CF+CVX $56,250.00
Diferencias 4000 $18,000.00 $60,750.00
Paso #2
tasa variable= $18,000.00 $4.50
4000
A) 10000 $56,250.00
B) 11000 $60,750.00