Ana es una empresaria andaluza que está valorando la posibilidad de fabricar y vender un nuevo producto. Analizando su plan de viabilidad, Ana ha estimado que los
costes variables para cada unidad producida y vendida serían de 8 euros, y que los costes
fijos anuales serían de 84.700 euros. Determine:
a) El Umbral de Rentabilidad para el primer año, si estima que el precio de venta
unitario del nuevo producto fuese de 19 euros. Comente el resultado.
b) Los beneficios que se obtendría si espera vender el primer año 15.000 unidades a
ese precio de venta.
c) Considerando que en el segundo año de producción no varían ni los costes, ni el
precio, calcule cuantas unidades deberá producir y vender si pretende que su
beneficio aumente un10% con respecto al primer año.

To: jim stadler from: karen rush subject: incoming shipment date: thursday, march 23, 2015 jim, you should receive a shipment of several boxes this morning. the big box needs to go to the quality assurance lab in building c. it needs to get there by three o'clock friday afternoon. you'll need to get the qa manager's signature to verify the delivery was made on time. all of the small boxes go to the business office. looks like they're mostly office supplies, so there's not a rush to deliver them, but get them there today if you can. there are another couple of packages waiting to be taken to the business office today anyway, so you can take them all in one trip. it is important that the box that goes to the marketing department be handled carefully because it contains many fragile items. maybe you should deliver it first, so it does not get put under heavier boxes during delivery. there are several other boxes that need to go to the human resources department, but they are out of the office today and do not expect delivery until monday. select the best answer what is the main idea of this memo? jim should receive a shipment of several boxes this morning. jim will need to get the qa manager's signature to verify the delivery was made on time. there are another couple of packages waiting to be taken to the business office today anyway, so jim can take them all in one trip. it is important that the box that goes to the marketing department be handled carefully because it contains many fragile items.