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Objetivos Capacitantes: 1. El estudiante explicar las variables esenciales en un anlisis de costo-volumen-beneficio. 2. El estudiante computar el punto de equilibrio y el nivel de produccin necesario para obtener una ganancia predeterminada. 3. El estudiante explicar cmo la gerencia utiliza el anlisis costo-volumen-beneficio al tomar decisiones. 4. El estudiante aplicar el anlisis costo-volumen-beneficio para planificar el nivel de costos fijos y variables en una empresa. Petrako Manufacturing Company makes special filters for the heavy equipment industry. Actually, the company produces and sales between 120,000 and 130,000 units per month (at 85% production capacity) During October 2022 the following selected accounts summary was taken from the accounting records: Accordingly, to the production and sales budget for November 2022, the management projected sales of 125,000 units at $30 each. Objetivos Capacitantes: 1. El estudiante explicar las variables esenciales en un anlisis de costo-volumen-beneficio. 2. El estudiante computar el punto de equilibrio y el nivel de produccin necesario para obtener una ganancia predeterminada. 3. El estudiante explicar cmo la gerencia utiliza el anlisis costo-volumen-beneficio al tomar decisiones. 4. El estudiante aplicar el anlisis costo-volumen-beneficio para planificar el nivel de costos fijos y variables en una empresa. Petrako Manufacturing Company makes special filters for the heavy equipment industry. Actually, the company produces and sales between 120,000 and 130,000 units per month (at 85% production capacity) During October 2022 the following selected accounts summary was taken from the accounting records: Accordingly, to the production and sales budget for November 2022, the management projected sales of 125,000 units at $30 each