Costes Muebles León, S.A

Muebles León, S.A.

Datos de pack dormitorio MARZO 2021

Pack 1 Pack 2 Pack 3

Materia prima (euros) $575 $250 $325

Mano de obra (horas) 10 15 9 $30 Cada hora 34.00 588.24

Mano de obra (euros) $300 $450 $270

Número de packs comercializados 500 400 600 1500 total packs

PRECIO DE VENTA $1,000 $1,400 $800

COSTES FIJOS $20,000 $20,000 MENSUAL

13.33333333 Costo fijo por unidad

Materia Prima Importe x unidad $575 $250 $325 Materia Prima Importe total $287,500 $100,000 $195,000

Mano de Obra Importe x unidad $300 $450 $270 Mano de Obra Importe total $150,000 $180,000 $162,000

CF por unidad 13.33 13.33 13.33 horas empleadas total 5,000.00 6,000.00 5,400.00 16,400.00

CF Total unidades $6,666.67 $5,333.33 $8,000.00 $20,000.00 CF por horas empleadas total $6,097.56 $7,317.07 $6,585.37 $20,000.00

Costo Unitario Total x Unidad $888.33 $713.33 $608.33 $2,210.00 Costo Total por horas $443,597.56 $287,317.07 $363,585.37

Costo Total x pack $444,166.67 $285,333.33 $365,000.00 Costo unitario por horas Total $887.20 $718.29 $605.98 $2,211.46

111.67 686.67 191.67 112.80 681.71 194.02

Ventas $500,000 $560,000 $480,000 $1,540,000 Ventas $500,000.00 $560,000.00 $480,000.00 $1,540,000

(-) Costos Variables $437,500 $280,000 $357,000 $1,074,500 (-) Costos Variables $437,500.00 $280,000.00 $357,000.00 $1,074,500

Margen de contribución $62,500.00 $280,000.00 $123,000.00 $465,500 Margen de contribución $62,500.00 $280,000.00 $123,000.00 $465,500

% participación 33% 27% 40% 100% % participación 33% 27% 40% 100%

Margen Contrib Ponderado $20,833.33 $74,666.67 $49,200.00 $144,700.00 Margen Contrib Ponderado $20,833.33 $74,666.67 $49,200.00 $144,700.00

(-) Costos fijos $6,666.67 $5,333.33 $8,000.00 $20,000 (-) Costos fijos $6,097.56 $7,317.07 $6,585.37 $20,000

Marge de beneficio $55,833.33 $274,666.67 $115,000.00 $445,500 Marge de beneficio $56,402.44 $272,682.93 $116,414.63 $445,500

Margen utilidad bruta 13% 50% 26% 30% 13% 50% 26%

Margen utilidad operacional 11% 49% 24% 29% 11% 49% 24%

Pack 1 Pack 2 Pack 3 Pack 1 Pack 2 Pack 3

PRECIO DE VENTA $1,000.00 $1,400.00 $800.00 $1,000.00 $1,400.00 $800.00

(-) Costos Variables $888.33 $713.33 $608.33 $887.20 $718.29 $605.98

Margen de contribución $111.67 $686.67 $191.67 $112.80 $681.71 $194.02

% participación 33% 27% 40% 30% 37% 33%

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