Autor: ARTE E CIÊNCIA CONTÁBIL | Publicado: 2011-09-29T06:55:00-07:00

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DESAFIO CONTÁBIL



Questão 4 





A Indústria Milão S/A, produz um equipamento eletrônico utilizado
nos cofres Bancários. Em determinado Período apresentou os seguintes dados :



 

  
  
Receita Bruta

  
  
14.500.000,00

 

  
  
( - ) Impostos

  
  
3.262.500,00

 

  
  
( - ) Custos Váriaveis

  
  
4.277.500,00

 

  
  
( - ) Despesas Variáveis 

  
  
2.243.150,00

 

  
  
Margem de Contribuição Total

  
  
4.716.850,00

 




Sabendo que a empresa possui Custos Fixos que totalizam R$
2.458.000,00 e que o valor médio de faturamento nos últimos anos da empresa é
de R$ 13.589.000,00, podemos afirmar que o Ponto de Equilíbrio e a Margem de
Segurança aproximadamente são respectivamente:



&nbsp;&nbsp; a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
R$4.176.850,00 e R$7.556.102,06

&nbsp;&nbsp; b)&nbsp;&nbsp;&nbsp;&nbsp;
R$2.258.850,00 e R$6.032.897,94

&nbsp;&nbsp; c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
R$7.556.102,06 e R$6.032.897,94

&nbsp;&nbsp; d)&nbsp;&nbsp;&nbsp;&nbsp;
R$4.176.850,00 e R$7.556102,06

&nbsp;&nbsp; e)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Nenhuma das alternativas