Sin la orden especial Con la orden especial Diferencia

VENTAS $1,125,000 $1,375,000 $250,000

COSTOS VARIABLES $637,500 $837,500 $200,000
Mater. Direc $262,500 $350,000 $87,500
MOD de Fabr. $300,000 $400,000 $100,000
Costos V. $75,000 $87,500 $12,500
MARGEN DE CONTR. $487,500 $537,500 $50,000
COSTOS FIJOS $450,000 $450,000 -
Costos Fijos de Fabr. $275,000 $275,000 -
Costos Fijos de Mark. $175,000 $175,000 -
UTILIDAD OPERAT. $37,500 $87,500 $50,000