Ejercicio #3 – Anlisis del Punto de Equilibrio Considere los datos del estado de ingresos y gastos (Income Statement) para Taylors International que…

Ejercicio #3 – Análisis del Punto de EquilibrioConsidere los datos del estado de ingresos y gastos (Income Statement) para Taylors International que se presentan en la Tabla 1. Este es un bar deportivo muy popular entre los jóvenes, el cual sirve solamente un producto: un plato gourmet de papas fritas y una jarra de cerveza importada por $16.00.1.Determine el punto de equilibrio en unidades y dólares para Taylors International.2.Se espera que para el próximo año Taylors International tenga un crecimiento en ventas de 15% con relación a las ventas del 2013. Sin embargo, se proyecta un aumento en los costos fijos por aproximadamente un 8.5%. La proporción de costos variables a ventas permanecerá igual. Calcule el punto de equilibrio en unidades y dólares para esta proyección. Tabla 1: Estado de ingresos y gastos de Taylors International para el cierre del año 2011Taylors InternationalAnnual Income StatementsFor the Year Ended Dec. 31, 2011Sales$2,500,000Less Variable Cost1,500,000Less Fixed Cost400,000EBIT600,000Less Interest Expense100,000EBT500,000Taxes200,000Net Income300,000AssumptionsPrice per Unit$16.00Unit Sales156,250Variable Cost as percent of Sales60%Tax Rate40%Recuerde que puede copiar esta plantilla en Excel y realizar los cómputos automáticamente en la hoja de cálculos.

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