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PREGUNTA 1 Una empresa fabrica y vende un nico producto que tiene la siguiente estructura...

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Accounting

PREGUNTA 1 Una empresa fabrica y vende un nico producto que tiene la siguiente estructura de costes y precios de venta: /unidad /unidad Precio de venta 120 Material directo 22 Mano de obra directa 36 Gastos generales variables 14 Gastos generales fijos 12 84 Beneficio por unidad 36 La tasa de absorcin de los gastos generales fijos se basa en la capacidad normal de 2.000 unidades al mes. Supongamos que cada mes se gasta la misma cantidad en gastos generales fijos. Las ventas presupuestadas para el prximo mes son de 2.200 unidades. Debe calcular: (i) el punto de equilibrio, en unidades de venta al mes; (ii) el margen de seguridad para el mes siguiente; (iii) el beneficio presupuestado para el mes siguiente; (iv) las ventas necesarias para conseguir un beneficio de 96.000 libras en un mes

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