Variable costs and expenses/unit = R$ 150.

00
Total fixed costs and expenses = R$ 35,000.00
Selling price/unit = R$ 250.00

Unit variable Total variable costs Total costs and

costs and and expenses (a) x expenses (c) + (d)
Quantity (a) expenses (b) (b) = (c) Total fixed costs (d) = (e) Unit price (f)
1 R$ 150.00 R$ 150.00 R$ 35,000.00 R$ 35,150.00 R$ 250.00
2 R$ 150.00 R$ 300.00 R$ 35,000.00 R$ 35,300.00 R$ 250.00
3 R$ 150.00 R$ 450.00 R$ 35,000.00 R$ 35,450.00 R$ 250.00
4 R$ 150.00 R$ 600.00 R$ 35,000.00 R$ 35,600.00 R$ 250.00
5 R$ 150.00 R$ 750.00 R$ 35,000.00 R$ 35,750.00 R$ 250.00
6 R$ 150.00 R$ 900.00 R$ 35,000.00 R$ 35,900.00 R$ 250.00
7 R$ 150.00 R$ 1,050.00 R$ 35,000.00 R$ 36,050.00 R$ 250.00
8 R$ 150.00 R$ 1,200.00 R$ 35,000.00 R$ 36,200.00 R$ 250.00
9 R$ 150.00 R$ 1,350.00 R$ 35,000.00 R$ 36,350.00 R$ 250.00
10 R$ 150.00 R$ 1,500.00 R$ 35,000.00 R$ 36,500.00 R$ 250.00
11 R$ 150.00 R$ 1,650.00 R$ 35,000.00 R$ 36,650.00 R$ 250.00
12 R$ 150.00 R$ 1,800.00 R$ 35,000.00 R$ 36,800.00 R$ 250.00
13 R$ 150.00 R$ 1,950.00 R$ 35,000.00 R$ 36,950.00 R$ 250.00
14 R$ 150.00 R$ 2,100.00 R$ 35,000.00 R$ 37,100.00 R$ 250.00
15 R$ 150.00 R$ 2,250.00 R$ 35,000.00 R$ 37,250.00 R$ 250.00
16 R$ 150.00 R$ 2,400.00 R$ 35,000.00 R$ 37,400.00 R$ 250.00
17 R$ 150.00 R$ 2,550.00 R$ 35,000.00 R$ 37,550.00 R$ 250.00
18 R$ 150.00 R$ 2,700.00 R$ 35,000.00 R$ 37,700.00 R$ 250.00
19 R$ 150.00 R$ 2,850.00 R$ 35,000.00 R$ 37,850.00 R$ 250.00
20 R$ 150.00 R$ 3,000.00 R$ 35,000.00 R$ 38,000.00 R$ 250.00
21 R$ 150.00 R$ 3,150.00 R$ 35,000.00 R$ 38,150.00 R$ 250.00
22 R$ 150.00 R$ 3,300.00 R$ 35,000.00 R$ 38,300.00 R$ 250.00
23 R$ 150.00 R$ 3,450.00 R$ 35,000.00 R$ 38,450.00 R$ 250.00
24 R$ 150.00 R$ 3,600.00 R$ 35,000.00 R$ 38,600.00 R$ 250.00
25 R$ 150.00 R$ 3,750.00 R$ 35,000.00 R$ 38,750.00 R$ 250.00
26 R$ 150.00 R$ 3,900.00 R$ 35,000.00 R$ 38,900.00 R$ 250.00
27 R$ 150.00 R$ 4,050.00 R$ 35,000.00 R$ 39,050.00 R$ 250.00
28 R$ 150.00 R$ 4,200.00 R$ 35,000.00 R$ 39,200.00 R$ 250.00
29 R$ 150.00 R$ 4,350.00 R$ 35,000.00 R$ 39,350.00 R$ 250.00
30 R$ 150.00 R$ 4,500.00 R$ 35,000.00 R$ 39,500.00 R$ 250.00
31 R$ 150.00 R$ 4,650.00 R$ 35,000.00 R$ 39,650.00 R$ 250.00
32 R$ 150.00 R$ 4,800.00 R$ 35,000.00 R$ 39,800.00 R$ 250.00
33 R$ 150.00 R$ 4,950.00 R$ 35,000.00 R$ 39,950.00 R$ 250.00
34 R$ 150.00 R$ 5,100.00 R$ 35,000.00 R$ 40,100.00 R$ 250.00
35 R$ 150.00 R$ 5,250.00 R$ 35,000.00 R$ 40,250.00 R$ 250.00
36 R$ 150.00 R$ 5,400.00 R$ 35,000.00 R$ 40,400.00 R$ 250.00
37 R$ 150.00 R$ 5,550.00 R$ 35,000.00 R$ 40,550.00 R$ 250.00
38 R$ 150.00 R$ 5,700.00 R$ 35,000.00 R$ 40,700.00 R$ 250.00
39 R$ 150.00 R$ 5,850.00 R$ 35,000.00 R$ 40,850.00 R$ 250.00
40 R$ 150.00 R$ 6,000.00 R$ 35,000.00 R$ 41,000.00 R$ 250.00
41 R$ 150.00 R$ 6,150.00 R$ 35,000.00 R$ 41,150.00 R$ 250.00
42 R$ 150.00 R$ 6,300.00 R$ 35,000.00 R$ 41,300.00 R$ 250.00
43 R$ 150.00 R$ 6,450.00 R$ 35,000.00 R$ 41,450.00 R$ 250.00
44 R$ 150.00 R$ 6,600.00 R$ 35,000.00 R$ 41,600.00 R$ 250.00
45 R$ 150.00 R$ 6,750.00 R$ 35,000.00 R$ 41,750.00 R$ 250.00
46 R$ 150.00 R$ 6,900.00 R$ 35,000.00 R$ 41,900.00 R$ 250.00
47 R$ 150.00 R$ 7,050.00 R$ 35,000.00 R$ 42,050.00 R$ 250.00
48 R$ 150.00 R$ 7,200.00 R$ 35,000.00 R$ 42,200.00 R$ 250.00
49 R$ 150.00 R$ 7,350.00 R$ 35,000.00 R$ 42,350.00 R$ 250.00
50 R$ 150.00 R$ 7,500.00 R$ 35,000.00 R$ 42,500.00 R$ 250.00
51 R$ 150.00 R$ 7,650.00 R$ 35,000.00 R$ 42,650.00 R$ 250.00
52 R$ 150.00 R$ 7,800.00 R$ 35,000.00 R$ 42,800.00 R$ 250.00
53 R$ 150.00 R$ 7,950.00 R$ 35,000.00 R$ 42,950.00 R$ 250.00
54 R$ 150.00 R$ 8,100.00 R$ 35,000.00 R$ 43,100.00 R$ 250.00
55 R$ 150.00 R$ 8,250.00 R$ 35,000.00 R$ 43,250.00 R$ 250.00
56 R$ 150.00 R$ 8,400.00 R$ 35,000.00 R$ 43,400.00 R$ 250.00
57 R$ 150.00 R$ 8,550.00 R$ 35,000.00 R$ 43,550.00 R$ 250.00
58 R$ 150.00 R$ 8,700.00 R$ 35,000.00 R$ 43,700.00 R$ 250.00
59 R$ 150.00 R$ 8,850.00 R$ 35,000.00 R$ 43,850.00 R$ 250.00
60 R$ 150.00 R$ 9,000.00 R$ 35,000.00 R$ 44,000.00 R$ 250.00
61 R$ 150.00 R$ 9,150.00 R$ 35,000.00 R$ 44,150.00 R$ 250.00
62 R$ 150.00 R$ 9,300.00 R$ 35,000.00 R$ 44,300.00 R$ 250.00
63 R$ 150.00 R$ 9,450.00 R$ 35,000.00 R$ 44,450.00 R$ 250.00
64 R$ 150.00 R$ 9,600.00 R$ 35,000.00 R$ 44,600.00 R$ 250.00
65 R$ 150.00 R$ 9,750.00 R$ 35,000.00 R$ 44,750.00 R$ 250.00
66 R$ 150.00 R$ 9,900.00 R$ 35,000.00 R$ 44,900.00 R$ 250.00
67 R$ 150.00 R$ 10,050.00 R$ 35,000.00 R$ 45,050.00 R$ 250.00
68 R$ 150.00 R$ 10,200.00 R$ 35,000.00 R$ 45,200.00 R$ 250.00
69 R$ 150.00 R$ 10,350.00 R$ 35,000.00 R$ 45,350.00 R$ 250.00
70 R$ 150.00 R$ 10,500.00 R$ 35,000.00 R$ 45,500.00 R$ 250.00
71 R$ 150.00 R$ 10,650.00 R$ 35,000.00 R$ 45,650.00 R$ 250.00
72 R$ 150.00 R$ 10,800.00 R$ 35,000.00 R$ 45,800.00 R$ 250.00
73 R$ 150.00 R$ 10,950.00 R$ 35,000.00 R$ 45,950.00 R$ 250.00
74 R$ 150.00 R$ 11,100.00 R$ 35,000.00 R$ 46,100.00 R$ 250.00
75 R$ 150.00 R$ 11,250.00 R$ 35,000.00 R$ 46,250.00 R$ 250.00
76 R$ 150.00 R$ 11,400.00 R$ 35,000.00 R$ 46,400.00 R$ 250.00
77 R$ 150.00 R$ 11,550.00 R$ 35,000.00 R$ 46,550.00 R$ 250.00
78 R$ 150.00 R$ 11,700.00 R$ 35,000.00 R$ 46,700.00 R$ 250.00
79 R$ 150.00 R$ 11,850.00 R$ 35,000.00 R$ 46,850.00 R$ 250.00
80 R$ 150.00 R$ 12,000.00 R$ 35,000.00 R$ 47,000.00 R$ 250.00
81 R$ 150.00 R$ 12,150.00 R$ 35,000.00 R$ 47,150.00 R$ 250.00
82 R$ 150.00 R$ 12,300.00 R$ 35,000.00 R$ 47,300.00 R$ 250.00
83 R$ 150.00 R$ 12,450.00 R$ 35,000.00 R$ 47,450.00 R$ 250.00
84 R$ 150.00 R$ 12,600.00 R$ 35,000.00 R$ 47,600.00 R$ 250.00
85 R$ 150.00 R$ 12,750.00 R$ 35,000.00 R$ 47,750.00 R$ 250.00
 86 R$ 150.00 R$ 12,900.00 R$ 35,000.00 R$ 47,900.00 R$ 250.00
87 R$ 150.00 R$ 13,050.00 R$ 35,000.00 R$ 48,050.00 R$ 250.00
88 R$ 150.00 R$ 13,200.00 R$ 35,000.00 R$ 48,200.00 R$ 250.00
89 R$ 150.00 R$ 13,350.00 R$ 35,000.00 R$ 48,350.00 R$ 250.00
90 R$ 150.00 R$ 13,500.00 R$ 35,000.00 R$ 48,500.00 R$ 250.00
91 R$ 150.00 R$ 13,650.00 R$ 35,000.00 R$ 48,650.00 R$ 250.00
92 R$ 150.00 R$ 13,800.00 R$ 35,000.00 R$ 48,800.00 R$ 250.00
93 R$ 150.00 R$ 13,950.00 R$ 35,000.00 R$ 48,950.00 R$ 250.00
94 R$ 150.00 R$ 14,100.00 R$ 35,000.00 R$ 49,100.00 R$ 250.00
95 R$ 150.00 R$ 14,250.00 R$ 35,000.00 R$ 49,250.00 R$ 250.00
96 R$ 150.00 R$ 14,400.00 R$ 35,000.00 R$ 49,400.00 R$ 250.00
97 R$ 150.00 R$ 14,550.00 R$ 35,000.00 R$ 49,550.00 R$ 250.00
98 R$ 150.00 R$ 14,700.00 R$ 35,000.00 R$ 49,700.00 R$ 250.00
99 R$ 150.00 R$ 14,850.00 R$ 35,000.00 R$ 49,850.00 R$ 250.00
100 R$ 150.00 R$ 15,000.00 R$ 35,000.00 R$ 50,000.00 R$ 250.00
101 R$ 150.00 R$ 15,150.00 R$ 35,000.00 R$ 50,150.00 R$ 250.00
102 R$ 150.00 R$ 15,300.00 R$ 35,000.00 R$ 50,300.00 R$ 250.00
103 R$ 150.00 R$ 15,450.00 R$ 35,000.00 R$ 50,450.00 R$ 250.00
104 R$ 150.00 R$ 15,600.00 R$ 35,000.00 R$ 50,600.00 R$ 250.00
105 R$ 150.00 R$ 15,750.00 R$ 35,000.00 R$ 50,750.00 R$ 250.00
106 R$ 150.00 R$ 15,900.00 R$ 35,000.00 R$ 50,900.00 R$ 250.00
107 R$ 150.00 R$ 16,050.00 R$ 35,000.00 R$ 51,050.00 R$ 250.00
108 R$ 150.00 R$ 16,200.00 R$ 35,000.00 R$ 51,200.00 R$ 250.00
109 R$ 150.00 R$ 16,350.00 R$ 35,000.00 R$ 51,350.00 R$ 250.00
110 R$ 150.00 R$ 16,500.00 R$ 35,000.00 R$ 51,500.00 R$ 250.00
111 R$ 150.00 R$ 16,650.00 R$ 35,000.00 R$ 51,650.00 R$ 250.00
112 R$ 150.00 R$ 16,800.00 R$ 35,000.00 R$ 51,800.00 R$ 250.00
113 R$ 150.00 R$ 16,950.00 R$ 35,000.00 R$ 51,950.00 R$ 250.00
114 R$ 150.00 R$ 17,100.00 R$ 35,000.00 R$ 52,100.00 R$ 250.00
115 R$ 150.00 R$ 17,250.00 R$ 35,000.00 R$ 52,250.00 R$ 250.00
116 R$ 150.00 R$ 17,400.00 R$ 35,000.00 R$ 52,400.00 R$ 250.00
117 R$ 150.00 R$ 17,550.00 R$ 35,000.00 R$ 52,550.00 R$ 250.00
118 R$ 150.00 R$ 17,700.00 R$ 35,000.00 R$ 52,700.00 R$ 250.00
119 R$ 150.00 R$ 17,850.00 R$ 35,000.00 R$ 52,850.00 R$ 250.00
120 R$ 150.00 R$ 18,000.00 R$ 35,000.00 R$ 53,000.00 R$ 250.00
121 R$ 150.00 R$ 18,150.00 R$ 35,000.00 R$ 53,150.00 R$ 250.00
122 R$ 150.00 R$ 18,300.00 R$ 35,000.00 R$ 53,300.00 R$ 250.00
123 R$ 150.00 R$ 18,450.00 R$ 35,000.00 R$ 53,450.00 R$ 250.00
124 R$ 150.00 R$ 18,600.00 R$ 35,000.00 R$ 53,600.00 R$ 250.00
125 R$ 150.00 R$ 18,750.00 R$ 35,000.00 R$ 53,750.00 R$ 250.00
126 R$ 150.00 R$ 18,900.00 R$ 35,000.00 R$ 53,900.00 R$ 250.00
127 R$ 150.00 R$ 19,050.00 R$ 35,000.00 R$ 54,050.00 R$ 250.00
128 R$ 150.00 R$ 19,200.00 R$ 35,000.00 R$ 54,200.00 R$ 250.00
129 R$ 150.00 R$ 19,350.00 R$ 35,000.00 R$ 54,350.00 R$ 250.00
130 R$ 150.00 R$ 19,500.00 R$ 35,000.00 R$ 54,500.00 R$ 250.00
131 R$ 150.00 R$ 19,650.00 R$ 35,000.00 R$ 54,650.00 R$ 250.00
132 R$ 150.00 R$ 19,800.00 R$ 35,000.00 R$ 54,800.00 R$ 250.00
133 R$ 150.00 R$ 19,950.00 R$ 35,000.00 R$ 54,950.00 R$ 250.00
134 R$ 150.00 R$ 20,100.00 R$ 35,000.00 R$ 55,100.00 R$ 250.00
135 R$ 150.00 R$ 20,250.00 R$ 35,000.00 R$ 55,250.00 R$ 250.00
136 R$ 150.00 R$ 20,400.00 R$ 35,000.00 R$ 55,400.00 R$ 250.00
137 R$ 150.00 R$ 20,550.00 R$ 35,000.00 R$ 55,550.00 R$ 250.00
138 R$ 150.00 R$ 20,700.00 R$ 35,000.00 R$ 55,700.00 R$ 250.00
139 R$ 150.00 R$ 20,850.00 R$ 35,000.00 R$ 55,850.00 R$ 250.00
140 R$ 150.00 R$ 21,000.00 R$ 35,000.00 R$ 56,000.00 R$ 250.00
141 R$ 150.00 R$ 21,150.00 R$ 35,000.00 R$ 56,150.00 R$ 250.00
142 R$ 150.00 R$ 21,300.00 R$ 35,000.00 R$ 56,300.00 R$ 250.00
143 R$ 150.00 R$ 21,450.00 R$ 35,000.00 R$ 56,450.00 R$ 250.00
144 R$ 150.00 R$ 21,600.00 R$ 35,000.00 R$ 56,600.00 R$ 250.00
145 R$ 150.00 R$ 21,750.00 R$ 35,000.00 R$ 56,750.00 R$ 250.00
146 R$ 150.00 R$ 21,900.00 R$ 35,000.00 R$ 56,900.00 R$ 250.00
147 R$ 150.00 R$ 22,050.00 R$ 35,000.00 R$ 57,050.00 R$ 250.00
148 R$ 150.00 R$ 22,200.00 R$ 35,000.00 R$ 57,200.00 R$ 250.00
149 R$ 150.00 R$ 22,350.00 R$ 35,000.00 R$ 57,350.00 R$ 250.00
150 R$ 150.00 R$ 22,500.00 R$ 35,000.00 R$ 57,500.00 R$ 250.00
151 R$ 150.00 R$ 22,650.00 R$ 35,000.00 R$ 57,650.00 R$ 250.00
152 R$ 150.00 R$ 22,800.00 R$ 35,000.00 R$ 57,800.00 R$ 250.00
153 R$ 150.00 R$ 22,950.00 R$ 35,000.00 R$ 57,950.00 R$ 250.00
154 R$ 150.00 R$ 23,100.00 R$ 35,000.00 R$ 58,100.00 R$ 250.00
155 R$ 150.00 R$ 23,250.00 R$ 35,000.00 R$ 58,250.00 R$ 250.00
156 R$ 150.00 R$ 23,400.00 R$ 35,000.00 R$ 58,400.00 R$ 250.00
157 R$ 150.00 R$ 23,550.00 R$ 35,000.00 R$ 58,550.00 R$ 250.00
158 R$ 150.00 R$ 23,700.00 R$ 35,000.00 R$ 58,700.00 R$ 250.00
159 R$ 150.00 R$ 23,850.00 R$ 35,000.00 R$ 58,850.00 R$ 250.00
160 R$ 150.00 R$ 24,000.00 R$ 35,000.00 R$ 59,000.00 R$ 250.00
161 R$ 150.00 R$ 24,150.00 R$ 35,000.00 R$ 59,150.00 R$ 250.00
162 R$ 150.00 R$ 24,300.00 R$ 35,000.00 R$ 59,300.00 R$ 250.00
163 R$ 150.00 R$ 24,450.00 R$ 35,000.00 R$ 59,450.00 R$ 250.00
164 R$ 150.00 R$ 24,600.00 R$ 35,000.00 R$ 59,600.00 R$ 250.00
165 R$ 150.00 R$ 24,750.00 R$ 35,000.00 R$ 59,750.00 R$ 250.00
166 R$ 150.00 R$ 24,900.00 R$ 35,000.00 R$ 59,900.00 R$ 250.00
167 R$ 150.00 R$ 25,050.00 R$ 35,000.00 R$ 60,050.00 R$ 250.00
168 R$ 150.00 R$ 25,200.00 R$ 35,000.00 R$ 60,200.00 R$ 250.00
169 R$ 150.00 R$ 25,350.00 R$ 35,000.00 R$ 60,350.00 R$ 250.00
170 R$ 150.00 R$ 25,500.00 R$ 35,000.00 R$ 60,500.00 R$ 250.00
171 R$ 150.00 R$ 25,650.00 R$ 35,000.00 R$ 60,650.00 R$ 250.00
172 R$ 150.00 R$ 25,800.00 R$ 35,000.00 R$ 60,800.00 R$ 250.00
173 R$ 150.00 R$ 25,950.00 R$ 35,000.00 R$ 60,950.00 R$ 250.00
174 R$ 150.00 R$ 26,100.00 R$ 35,000.00 R$ 61,100.00 R$ 250.00
175 R$ 150.00 R$ 26,250.00 R$ 35,000.00 R$ 61,250.00 R$ 250.00
176 R$ 150.00 R$ 26,400.00 R$ 35,000.00 R$ 61,400.00 R$ 250.00
177 R$ 150.00 R$ 26,550.00 R$ 35,000.00 R$ 61,550.00 R$ 250.00
178 R$ 150.00 R$ 26,700.00 R$ 35,000.00 R$ 61,700.00 R$ 250.00
179 R$ 150.00 R$ 26,850.00 R$ 35,000.00 R$ 61,850.00 R$ 250.00
180 R$ 150.00 R$ 27,000.00 R$ 35,000.00 R$ 62,000.00 R$ 250.00
181 R$ 150.00 R$ 27,150.00 R$ 35,000.00 R$ 62,150.00 R$ 250.00
182 R$ 150.00 R$ 27,300.00 R$ 35,000.00 R$ 62,300.00 R$ 250.00
183 R$ 150.00 R$ 27,450.00 R$ 35,000.00 R$ 62,450.00 R$ 250.00
184 R$ 150.00 R$ 27,600.00 R$ 35,000.00 R$ 62,600.00 R$ 250.00
185 R$ 150.00 R$ 27,750.00 R$ 35,000.00 R$ 62,750.00 R$ 250.00
186 R$ 150.00 R$ 27,900.00 R$ 35,000.00 R$ 62,900.00 R$ 250.00
187 R$ 150.00 R$ 28,050.00 R$ 35,000.00 R$ 63,050.00 R$ 250.00
188 R$ 150.00 R$ 28,200.00 R$ 35,000.00 R$ 63,200.00 R$ 250.00
189 R$ 150.00 R$ 28,350.00 R$ 35,000.00 R$ 63,350.00 R$ 250.00
190 R$ 150.00 R$ 28,500.00 R$ 35,000.00 R$ 63,500.00 R$ 250.00
191 R$ 150.00 R$ 28,650.00 R$ 35,000.00 R$ 63,650.00 R$ 250.00
192 R$ 150.00 R$ 28,800.00 R$ 35,000.00 R$ 63,800.00 R$ 250.00
193 R$ 150.00 R$ 28,950.00 R$ 35,000.00 R$ 63,950.00 R$ 250.00
194 R$ 150.00 R$ 29,100.00 R$ 35,000.00 R$ 64,100.00 R$ 250.00
195 R$ 150.00 R$ 29,250.00 R$ 35,000.00 R$ 64,250.00 R$ 250.00
196 R$ 150.00 R$ 29,400.00 R$ 35,000.00 R$ 64,400.00 R$ 250.00
197 R$ 150.00 R$ 29,550.00 R$ 35,000.00 R$ 64,550.00 R$ 250.00
198 R$ 150.00 R$ 29,700.00 R$ 35,000.00 R$ 64,700.00 R$ 250.00
199 R$ 150.00 R$ 29,850.00 R$ 35,000.00 R$ 64,850.00 R$ 250.00
200 R$ 150.00 R$ 30,000.00 R$ 35,000.00 R$ 65,000.00 R$ 250.00
201 R$ 150.00 R$ 30,150.00 R$ 35,000.00 R$ 65,150.00 R$ 250.00
202 R$ 150.00 R$ 30,300.00 R$ 35,000.00 R$ 65,300.00 R$ 250.00
203 R$ 150.00 R$ 30,450.00 R$ 35,000.00 R$ 65,450.00 R$ 250.00
204 R$ 150.00 R$ 30,600.00 R$ 35,000.00 R$ 65,600.00 R$ 250.00
205 R$ 150.00 R$ 30,750.00 R$ 35,000.00 R$ 65,750.00 R$ 250.00
206 R$ 150.00 R$ 30,900.00 R$ 35,000.00 R$ 65,900.00 R$ 250.00
207 R$ 150.00 R$ 31,050.00 R$ 35,000.00 R$ 66,050.00 R$ 250.00
208 R$ 150.00 R$ 31,200.00 R$ 35,000.00 R$ 66,200.00 R$ 250.00
209 R$ 150.00 R$ 31,350.00 R$ 35,000.00 R$ 66,350.00 R$ 250.00
210 R$ 150.00 R$ 31,500.00 R$ 35,000.00 R$ 66,500.00 R$ 250.00
211 R$ 150.00 R$ 31,650.00 R$ 35,000.00 R$ 66,650.00 R$ 250.00
212 R$ 150.00 R$ 31,800.00 R$ 35,000.00 R$ 66,800.00 R$ 250.00
213 R$ 150.00 R$ 31,950.00 R$ 35,000.00 R$ 66,950.00 R$ 250.00
214 R$ 150.00 R$ 32,100.00 R$ 35,000.00 R$ 67,100.00 R$ 250.00
215 R$ 150.00 R$ 32,250.00 R$ 35,000.00 R$ 67,250.00 R$ 250.00
216 R$ 150.00 R$ 32,400.00 R$ 35,000.00 R$ 67,400.00 R$ 250.00
217 R$ 150.00 R$ 32,550.00 R$ 35,000.00 R$ 67,550.00 R$ 250.00
218 R$ 150.00 R$ 32,700.00 R$ 35,000.00 R$ 67,700.00 R$ 250.00
219 R$ 150.00 R$ 32,850.00 R$ 35,000.00 R$ 67,850.00 R$ 250.00
220 R$ 150.00 R$ 33,000.00 R$ 35,000.00 R$ 68,000.00 R$ 250.00
221 R$ 150.00 R$ 33,150.00 R$ 35,000.00 R$ 68,150.00 R$ 250.00
222 R$ 150.00 R$ 33,300.00 R$ 35,000.00 R$ 68,300.00 R$ 250.00
223 R$ 150.00 R$ 33,450.00 R$ 35,000.00 R$ 68,450.00 R$ 250.00
224 R$ 150.00 R$ 33,600.00 R$ 35,000.00 R$ 68,600.00 R$ 250.00
225 R$ 150.00 R$ 33,750.00 R$ 35,000.00 R$ 68,750.00 R$ 250.00
226 R$ 150.00 R$ 33,900.00 R$ 35,000.00 R$ 68,900.00 R$ 250.00
227 R$ 150.00 R$ 34,050.00 R$ 35,000.00 R$ 69,050.00 R$ 250.00
228 R$ 150.00 R$ 34,200.00 R$ 35,000.00 R$ 69,200.00 R$ 250.00
229 R$ 150.00 R$ 34,350.00 R$ 35,000.00 R$ 69,350.00 R$ 250.00
230 R$ 150.00 R$ 34,500.00 R$ 35,000.00 R$ 69,500.00 R$ 250.00
231 R$ 150.00 R$ 34,650.00 R$ 35,000.00 R$ 69,650.00 R$ 250.00
232 R$ 150.00 R$ 34,800.00 R$ 35,000.00 R$ 69,800.00 R$ 250.00
233 R$ 150.00 R$ 34,950.00 R$ 35,000.00 R$ 69,950.00 R$ 250.00
234 R$ 150.00 R$ 35,100.00 R$ 35,000.00 R$ 70,100.00 R$ 250.00
235 R$ 150.00 R$ 35,250.00 R$ 35,000.00 R$ 70,250.00 R$ 250.00
236 R$ 150.00 R$ 35,400.00 R$ 35,000.00 R$ 70,400.00 R$ 250.00
237 R$ 150.00 R$ 35,550.00 R$ 35,000.00 R$ 70,550.00 R$ 250.00
238 R$ 150.00 R$ 35,700.00 R$ 35,000.00 R$ 70,700.00 R$ 250.00
239 R$ 150.00 R$ 35,850.00 R$ 35,000.00 R$ 70,850.00 R$ 250.00
240 R$ 150.00 R$ 36,000.00 R$ 35,000.00 R$ 71,000.00 R$ 250.00
241 R$ 150.00 R$ 36,150.00 R$ 35,000.00 R$ 71,150.00 R$ 250.00
242 R$ 150.00 R$ 36,300.00 R$ 35,000.00 R$ 71,300.00 R$ 250.00
243 R$ 150.00 R$ 36,450.00 R$ 35,000.00 R$ 71,450.00 R$ 250.00
244 R$ 150.00 R$ 36,600.00 R$ 35,000.00 R$ 71,600.00 R$ 250.00
245 R$ 150.00 R$ 36,750.00 R$ 35,000.00 R$ 71,750.00 R$ 250.00
246 R$ 150.00 R$ 36,900.00 R$ 35,000.00 R$ 71,900.00 R$ 250.00
247 R$ 150.00 R$ 37,050.00 R$ 35,000.00 R$ 72,050.00 R$ 250.00
248 R$ 150.00 R$ 37,200.00 R$ 35,000.00 R$ 72,200.00 R$ 250.00
249 R$ 150.00 R$ 37,350.00 R$ 35,000.00 R$ 72,350.00 R$ 250.00
250 R$ 150.00 R$ 37,500.00 R$ 35,000.00 R$ 72,500.00 R$ 250.00
251 R$ 150.00 R$ 37,650.00 R$ 35,000.00 R$ 72,650.00 R$ 250.00
252 R$ 150.00 R$ 37,800.00 R$ 35,000.00 R$ 72,800.00 R$ 250.00
253 R$ 150.00 R$ 37,950.00 R$ 35,000.00 R$ 72,950.00 R$ 250.00
254 R$ 150.00 R$ 38,100.00 R$ 35,000.00 R$ 73,100.00 R$ 250.00
255 R$ 150.00 R$ 38,250.00 R$ 35,000.00 R$ 73,250.00 R$ 250.00
256 R$ 150.00 R$ 38,400.00 R$ 35,000.00 R$ 73,400.00 R$ 250.00
257 R$ 150.00 R$ 38,550.00 R$ 35,000.00 R$ 73,550.00 R$ 250.00
258 R$ 150.00 R$ 38,700.00 R$ 35,000.00 R$ 73,700.00 R$ 250.00
259 R$ 150.00 R$ 38,850.00 R$ 35,000.00 R$ 73,850.00 R$ 250.00
260 R$ 150.00 R$ 39,000.00 R$ 35,000.00 R$ 74,000.00 R$ 250.00
261 R$ 150.00 R$ 39,150.00 R$ 35,000.00 R$ 74,150.00 R$ 250.00
262 R$ 150.00 R$ 39,300.00 R$ 35,000.00 R$ 74,300.00 R$ 250.00
263 R$ 150.00 R$ 39,450.00 R$ 35,000.00 R$ 74,450.00 R$ 250.00
264 R$ 150.00 R$ 39,600.00 R$ 35,000.00 R$ 74,600.00 R$ 250.00
265 R$ 150.00 R$ 39,750.00 R$ 35,000.00 R$ 74,750.00 R$ 250.00
266 R$ 150.00 R$ 39,900.00 R$ 35,000.00 R$ 74,900.00 R$ 250.00
267 R$ 150.00 R$ 40,050.00 R$ 35,000.00 R$ 75,050.00 R$ 250.00
268 R$ 150.00 R$ 40,200.00 R$ 35,000.00 R$ 75,200.00 R$ 250.00
269 R$ 150.00 R$ 40,350.00 R$ 35,000.00 R$ 75,350.00 R$ 250.00
270 R$ 150.00 R$ 40,500.00 R$ 35,000.00 R$ 75,500.00 R$ 250.00
271 R$ 150.00 R$ 40,650.00 R$ 35,000.00 R$ 75,650.00 R$ 250.00
272 R$ 150.00 R$ 40,800.00 R$ 35,000.00 R$ 75,800.00 R$ 250.00
273 R$ 150.00 R$ 40,950.00 R$ 35,000.00 R$ 75,950.00 R$ 250.00
274 R$ 150.00 R$ 41,100.00 R$ 35,000.00 R$ 76,100.00 R$ 250.00
275 R$ 150.00 R$ 41,250.00 R$ 35,000.00 R$ 76,250.00 R$ 250.00
276 R$ 150.00 R$ 41,400.00 R$ 35,000.00 R$ 76,400.00 R$ 250.00
277 R$ 150.00 R$ 41,550.00 R$ 35,000.00 R$ 76,550.00 R$ 250.00
278 R$ 150.00 R$ 41,700.00 R$ 35,000.00 R$ 76,700.00 R$ 250.00
279 R$ 150.00 R$ 41,850.00 R$ 35,000.00 R$ 76,850.00 R$ 250.00
280 R$ 150.00 R$ 42,000.00 R$ 35,000.00 R$ 77,000.00 R$ 250.00
281 R$ 150.00 R$ 42,150.00 R$ 35,000.00 R$ 77,150.00 R$ 250.00
282 R$ 150.00 R$ 42,300.00 R$ 35,000.00 R$ 77,300.00 R$ 250.00
283 R$ 150.00 R$ 42,450.00 R$ 35,000.00 R$ 77,450.00 R$ 250.00
284 R$ 150.00 R$ 42,600.00 R$ 35,000.00 R$ 77,600.00 R$ 250.00
285 R$ 150.00 R$ 42,750.00 R$ 35,000.00 R$ 77,750.00 R$ 250.00
286 R$ 150.00 R$ 42,900.00 R$ 35,000.00 R$ 77,900.00 R$ 250.00
287 R$ 150.00 R$ 43,050.00 R$ 35,000.00 R$ 78,050.00 R$ 250.00
288 R$ 150.00 R$ 43,200.00 R$ 35,000.00 R$ 78,200.00 R$ 250.00
289 R$ 150.00 R$ 43,350.00 R$ 35,000.00 R$ 78,350.00 R$ 250.00
290 R$ 150.00 R$ 43,500.00 R$ 35,000.00 R$ 78,500.00 R$ 250.00
291 R$ 150.00 R$ 43,650.00 R$ 35,000.00 R$ 78,650.00 R$ 250.00
292 R$ 150.00 R$ 43,800.00 R$ 35,000.00 R$ 78,800.00 R$ 250.00
293 R$ 150.00 R$ 43,950.00 R$ 35,000.00 R$ 78,950.00 R$ 250.00
294 R$ 150.00 R$ 44,100.00 R$ 35,000.00 R$ 79,100.00 R$ 250.00
295 R$ 150.00 R$ 44,250.00 R$ 35,000.00 R$ 79,250.00 R$ 250.00
296 R$ 150.00 R$ 44,400.00 R$ 35,000.00 R$ 79,400.00 R$ 250.00
297 R$ 150.00 R$ 44,550.00 R$ 35,000.00 R$ 79,550.00 R$ 250.00
298 R$ 150.00 R$ 44,700.00 R$ 35,000.00 R$ 79,700.00 R$ 250.00
299 R$ 150.00 R$ 44,850.00 R$ 35,000.00 R$ 79,850.00 R$ 250.00
300 R$ 150.00 R$ 45,000.00 R$ 35,000.00 R$ 80,000.00 R$ 250.00
301 R$ 150.00 R$ 45,150.00 R$ 35,000.00 R$ 80,150.00 R$ 250.00
302 R$ 150.00 R$ 45,300.00 R$ 35,000.00 R$ 80,300.00 R$ 250.00
303 R$ 150.00 R$ 45,450.00 R$ 35,000.00 R$ 80,450.00 R$ 250.00
304 R$ 150.00 R$ 45,600.00 R$ 35,000.00 R$ 80,600.00 R$ 250.00
305 R$ 150.00 R$ 45,750.00 R$ 35,000.00 R$ 80,750.00 R$ 250.00
306 R$ 150.00 R$ 45,900.00 R$ 35,000.00 R$ 80,900.00 R$ 250.00
307 R$ 150.00 R$ 46,050.00 R$ 35,000.00 R$ 81,050.00 R$ 250.00
308 R$ 150.00 R$ 46,200.00 R$ 35,000.00 R$ 81,200.00 R$ 250.00
309 R$ 150.00 R$ 46,350.00 R$ 35,000.00 R$ 81,350.00 R$ 250.00
310 R$ 150.00 R$ 46,500.00 R$ 35,000.00 R$ 81,500.00 R$ 250.00
311 R$ 150.00 R$ 46,650.00 R$ 35,000.00 R$ 81,650.00 R$ 250.00
312 R$ 150.00 R$ 46,800.00 R$ 35,000.00 R$ 81,800.00 R$ 250.00
313 R$ 150.00 R$ 46,950.00 R$ 35,000.00 R$ 81,950.00 R$ 250.00
314 R$ 150.00 R$ 47,100.00 R$ 35,000.00 R$ 82,100.00 R$ 250.00
315 R$ 150.00 R$ 47,250.00 R$ 35,000.00 R$ 82,250.00 R$ 250.00
316 R$ 150.00 R$ 47,400.00 R$ 35,000.00 R$ 82,400.00 R$ 250.00
317 R$ 150.00 R$ 47,550.00 R$ 35,000.00 R$ 82,550.00 R$ 250.00
318 R$ 150.00 R$ 47,700.00 R$ 35,000.00 R$ 82,700.00 R$ 250.00
319 R$ 150.00 R$ 47,850.00 R$ 35,000.00 R$ 82,850.00 R$ 250.00
320 R$ 150.00 R$ 48,000.00 R$ 35,000.00 R$ 83,000.00 R$ 250.00
321 R$ 150.00 R$ 48,150.00 R$ 35,000.00 R$ 83,150.00 R$ 250.00
322 R$ 150.00 R$ 48,300.00 R$ 35,000.00 R$ 83,300.00 R$ 250.00
323 R$ 150.00 R$ 48,450.00 R$ 35,000.00 R$ 83,450.00 R$ 250.00
324 R$ 150.00 R$ 48,600.00 R$ 35,000.00 R$ 83,600.00 R$ 250.00
325 R$ 150.00 R$ 48,750.00 R$ 35,000.00 R$ 83,750.00 R$ 250.00
326 R$ 150.00 R$ 48,900.00 R$ 35,000.00 R$ 83,900.00 R$ 250.00
327 R$ 150.00 R$ 49,050.00 R$ 35,000.00 R$ 84,050.00 R$ 250.00
328 R$ 150.00 R$ 49,200.00 R$ 35,000.00 R$ 84,200.00 R$ 250.00
329 R$ 150.00 R$ 49,350.00 R$ 35,000.00 R$ 84,350.00 R$ 250.00
330 R$ 150.00 R$ 49,500.00 R$ 35,000.00 R$ 84,500.00 R$ 250.00
331 R$ 150.00 R$ 49,650.00 R$ 35,000.00 R$ 84,650.00 R$ 250.00
332 R$ 150.00 R$ 49,800.00 R$ 35,000.00 R$ 84,800.00 R$ 250.00
333 R$ 150.00 R$ 49,950.00 R$ 35,000.00 R$ 84,950.00 R$ 250.00
334 R$ 150.00 R$ 50,100.00 R$ 35,000.00 R$ 85,100.00 R$ 250.00
335 R$ 150.00 R$ 50,250.00 R$ 35,000.00 R$ 85,250.00 R$ 250.00
336 R$ 150.00 R$ 50,400.00 R$ 35,000.00 R$ 85,400.00 R$ 250.00
337 R$ 150.00 R$ 50,550.00 R$ 35,000.00 R$ 85,550.00 R$ 250.00
338 R$ 150.00 R$ 50,700.00 R$ 35,000.00 R$ 85,700.00 R$ 250.00
339 R$ 150.00 R$ 50,850.00 R$ 35,000.00 R$ 85,850.00 R$ 250.00
340 R$ 150.00 R$ 51,000.00 R$ 35,000.00 R$ 86,000.00 R$ 250.00
341 R$ 150.00 R$ 51,150.00 R$ 35,000.00 R$ 86,150.00 R$ 250.00
342 R$ 150.00 R$ 51,300.00 R$ 35,000.00 R$ 86,300.00 R$ 250.00
343 R$ 150.00 R$ 51,450.00 R$ 35,000.00 R$ 86,450.00 R$ 250.00
344 R$ 150.00 R$ 51,600.00 R$ 35,000.00 R$ 86,600.00 R$ 250.00
345 R$ 150.00 R$ 51,750.00 R$ 35,000.00 R$ 86,750.00 R$ 250.00
346 R$ 150.00 R$ 51,900.00 R$ 35,000.00 R$ 86,900.00 R$ 250.00
347 R$ 150.00 R$ 52,050.00 R$ 35,000.00 R$ 87,050.00 R$ 250.00
348 R$ 150.00 R$ 52,200.00 R$ 35,000.00 R$ 87,200.00 R$ 250.00
349 R$ 150.00 R$ 52,350.00 R$ 35,000.00 R$ 87,350.00 R$ 250.00
350 R$ 150.00 R$ 52,500.00 R$ 35,000.00 R$ 87,500.00 R$ 250.00
351 R$ 150.00 R$ 52,650.00 R$ 35,000.00 R$ 87,650.00 R$ 250.00
352 R$ 150.00 R$ 52,800.00 R$ 35,000.00 R$ 87,800.00 R$ 250.00
353 R$ 150.00 R$ 52,950.00 R$ 35,000.00 R$ 87,950.00 R$ 250.00
354 R$ 150.00 R$ 53,100.00 R$ 35,000.00 R$ 88,100.00 R$ 250.00
355 R$ 150.00 R$ 53,250.00 R$ 35,000.00 R$ 88,250.00 R$ 250.00
356 R$ 150.00 R$ 53,400.00 R$ 35,000.00 R$ 88,400.00 R$ 250.00
357 R$ 150.00 R$ 53,550.00 R$ 35,000.00 R$ 88,550.00 R$ 250.00
358 R$ 150.00 R$ 53,700.00 R$ 35,000.00 R$ 88,700.00 R$ 250.00
359 R$ 150.00 R$ 53,850.00 R$ 35,000.00 R$ 88,850.00 R$ 250.00
360 R$ 150.00 R$ 54,000.00 R$ 35,000.00 R$ 89,000.00 R$ 250.00
361 R$ 150.00 R$ 54,150.00 R$ 35,000.00 R$ 89,150.00 R$ 250.00
362 R$ 150.00 R$ 54,300.00 R$ 35,000.00 R$ 89,300.00 R$ 250.00
363 R$ 150.00 R$ 54,450.00 R$ 35,000.00 R$ 89,450.00 R$ 250.00
364 R$ 150.00 R$ 54,600.00 R$ 35,000.00 R$ 89,600.00 R$ 250.00
365 R$ 150.00 R$ 54,750.00 R$ 35,000.00 R$ 89,750.00 R$ 250.00
366 R$ 150.00 R$ 54,900.00 R$ 35,000.00 R$ 89,900.00 R$ 250.00
367 R$ 150.00 R$ 55,050.00 R$ 35,000.00 R$ 90,050.00 R$ 250.00
368 R$ 150.00 R$ 55,200.00 R$ 35,000.00 R$ 90,200.00 R$ 250.00
369 R$ 150.00 R$ 55,350.00 R$ 35,000.00 R$ 90,350.00 R$ 250.00
370 R$ 150.00 R$ 55,500.00 R$ 35,000.00 R$ 90,500.00 R$ 250.00
371 R$ 150.00 R$ 55,650.00 R$ 35,000.00 R$ 90,650.00 R$ 250.00
372 R$ 150.00 R$ 55,800.00 R$ 35,000.00 R$ 90,800.00 R$ 250.00
373 R$ 150.00 R$ 55,950.00 R$ 35,000.00 R$ 90,950.00 R$ 250.00
374 R$ 150.00 R$ 56,100.00 R$ 35,000.00 R$ 91,100.00 R$ 250.00
375 R$ 150.00 R$ 56,250.00 R$ 35,000.00 R$ 91,250.00 R$ 250.00
376 R$ 150.00 R$ 56,400.00 R$ 35,000.00 R$ 91,400.00 R$ 250.00
377 R$ 150.00 R$ 56,550.00 R$ 35,000.00 R$ 91,550.00 R$ 250.00
378 R$ 150.00 R$ 56,700.00 R$ 35,000.00 R$ 91,700.00 R$ 250.00
379 R$ 150.00 R$ 56,850.00 R$ 35,000.00 R$ 91,850.00 R$ 250.00
380 R$ 150.00 R$ 57,000.00 R$ 35,000.00 R$ 92,000.00 R$ 250.00
381 R$ 150.00 R$ 57,150.00 R$ 35,000.00 R$ 92,150.00 R$ 250.00
382 R$ 150.00 R$ 57,300.00 R$ 35,000.00 R$ 92,300.00 R$ 250.00
383 R$ 150.00 R$ 57,450.00 R$ 35,000.00 R$ 92,450.00 R$ 250.00
384 R$ 150.00 R$ 57,600.00 R$ 35,000.00 R$ 92,600.00 R$ 250.00
385 R$ 150.00 R$ 57,750.00 R$ 35,000.00 R$ 92,750.00 R$ 250.00
386 R$ 150.00 R$ 57,900.00 R$ 35,000.00 R$ 92,900.00 R$ 250.00
387 R$ 150.00 R$ 58,050.00 R$ 35,000.00 R$ 93,050.00 R$ 250.00
388 R$ 150.00 R$ 58,200.00 R$ 35,000.00 R$ 93,200.00 R$ 250.00
389 R$ 150.00 R$ 58,350.00 R$ 35,000.00 R$ 93,350.00 R$ 250.00
390 R$ 150.00 R$ 58,500.00 R$ 35,000.00 R$ 93,500.00 R$ 250.00
391 R$ 150.00 R$ 58,650.00 R$ 35,000.00 R$ 93,650.00 R$ 250.00
392 R$ 150.00 R$ 58,800.00 R$ 35,000.00 R$ 93,800.00 R$ 250.00
393 R$ 150.00 R$ 58,950.00 R$ 35,000.00 R$ 93,950.00 R$ 250.00
394 R$ 150.00 R$ 59,100.00 R$ 35,000.00 R$ 94,100.00 R$ 250.00
395 R$ 150.00 R$ 59,250.00 R$ 35,000.00 R$ 94,250.00 R$ 250.00
396 R$ 150.00 R$ 59,400.00 R$ 35,000.00 R$ 94,400.00 R$ 250.00
397 R$ 150.00 R$ 59,550.00 R$ 35,000.00 R$ 94,550.00 R$ 250.00
398 R$ 150.00 R$ 59,700.00 R$ 35,000.00 R$ 94,700.00 R$ 250.00
399 R$ 150.00 R$ 59,850.00 R$ 35,000.00 R$ 94,850.00 R$ 250.00
400 R$ 150.00 R$ 60,000.00 R$ 35,000.00 R$ 95,000.00 R$ 250.00
*in bold = information that feeds the CVP graph

Relationship between c
R$120,000.00

Operating profit Operating

Sales (a) x (f) = (g) (g) - (e) leverage
R$100,000.00
R$ 250.00 -R$ 34,900.00
R$ 500.00 -R$ 34,800.00
R$ 750.00 -R$ 34,700.00
R$ 1,000.00 -R$ 34,600.00 R$80,000.00
R$ 1,250.00 -R$ 34,500.00
R$ 1,500.00 -R$ 34,400.00
R$ 1,750.00 -R$ 34,300.00
R$60,000.00
R$ 2,000.00 -R$ 34,200.00
R$ 2,250.00 -R$ 34,100.00
R$ 2,500.00 -R$ 34,000.00
R$ 2,750.00 -R$ 33,900.00 R$40,000.00
Operating
R$ 3,000.00 -R$ 33,800.00 loss
R$ 3,250.00 -R$ 33,700.00 (Costs and
expenses >
R$ 3,500.00 -R$ 33,600.00 Revenue)
R$20,000.00
R$ 3,750.00 -R$ 33,500.00
R$ 4,000.00 -R$ 33,400.00
R$ 4,250.00 -R$ 33,300.00
R$ 4,500.00 -R$ 33,200.00 R$-
1 11 21 31 41 51 61 71 81 91 101 111121 131141 151161 1
R$ 4,750.00 -R$ 33,100.00
R$ 5,000.00 -R$ 33,000.00 Total costs and expenses
R$ 5,250.00 -R$ 32,900.00
R$ 5,500.00 -R$ 32,800.00
R$ 5,750.00 -R$ 32,700.00
R$ 6,000.00 -R$ 32,600.00
R$ 6,250.00 -R$ 32,500.00
R$ 6,500.00 -R$ 32,400.00
R$ 6,750.00 -R$ 32,300.00
R$ 7,000.00 -R$ 32,200.00
R$ 7,250.00 -R$ 32,100.00
R$ 7,500.00 -R$ 32,000.00
R$ 7,750.00 -R$ 31,900.00
R$ 8,000.00 -R$ 31,800.00
R$ 8,250.00 -R$ 31,700.00
R$ 8,500.00 -R$ 31,600.00
R$ 8,750.00 -R$ 31,500.00
R$ 9,000.00 -R$ 31,400.00
R$ 9,250.00 -R$ 31,300.00
R$ 9,500.00 -R$ 31,200.00
R$ 9,750.00 -R$ 31,100.00
R$ 10,000.00 -R$ 31,000.00
R$ 10,250.00 -R$ 30,900.00
R$ 10,500.00 -R$ 30,800.00
R$ 10,750.00 -R$ 30,700.00
R$ 11,000.00 -R$ 30,600.00
R$ 11,250.00 -R$ 30,500.00
R$ 11,500.00 -R$ 30,400.00
R$ 11,750.00 -R$ 30,300.00
R$ 12,000.00 -R$ 30,200.00
R$ 12,250.00 -R$ 30,100.00
R$ 12,500.00 -R$ 30,000.00
R$ 12,750.00 -R$ 29,900.00
R$ 13,000.00 -R$ 29,800.00
R$ 13,250.00 -R$ 29,700.00
R$ 13,500.00 -R$ 29,600.00
R$ 13,750.00 -R$ 29,500.00
R$ 14,000.00 -R$ 29,400.00
R$ 14,250.00 -R$ 29,300.00
R$ 14,500.00 -R$ 29,200.00
R$ 14,750.00 -R$ 29,100.00
R$ 15,000.00 -R$ 29,000.00
R$ 15,250.00 -R$ 28,900.00
R$ 15,500.00 -R$ 28,800.00
R$ 15,750.00 -R$ 28,700.00
R$ 16,000.00 -R$ 28,600.00
R$ 16,250.00 -R$ 28,500.00
R$ 16,500.00 -R$ 28,400.00
R$ 16,750.00 -R$ 28,300.00
R$ 17,000.00 -R$ 28,200.00
R$ 17,250.00 -R$ 28,100.00
R$ 17,500.00 -R$ 28,000.00
R$ 17,750.00 -R$ 27,900.00
R$ 18,000.00 -R$ 27,800.00
R$ 18,250.00 -R$ 27,700.00
R$ 18,500.00 -R$ 27,600.00
R$ 18,750.00 -R$ 27,500.00
R$ 19,000.00 -R$ 27,400.00
R$ 19,250.00 -R$ 27,300.00
R$ 19,500.00 -R$ 27,200.00
R$ 19,750.00 -R$ 27,100.00
R$ 20,000.00 -R$ 27,000.00
R$ 20,250.00 -R$ 26,900.00
R$ 20,500.00 -R$ 26,800.00
R$ 20,750.00 -R$ 26,700.00
R$ 21,000.00 -R$ 26,600.00
R$ 21,250.00 -R$ 26,500.00
R$ 21,500.00 -R$ 26,400.00
R$ 21,750.00 -R$ 26,300.00
R$ 22,000.00 -R$ 26,200.00
R$ 22,250.00 -R$ 26,100.00
R$ 22,500.00 -R$ 26,000.00
R$ 22,750.00 -R$ 25,900.00
R$ 23,000.00 -R$ 25,800.00
R$ 23,250.00 -R$ 25,700.00
R$ 23,500.00 -R$ 25,600.00
R$ 23,750.00 -R$ 25,500.00
R$ 24,000.00 -R$ 25,400.00
R$ 24,250.00 -R$ 25,300.00
R$ 24,500.00 -R$ 25,200.00
R$ 24,750.00 -R$ 25,100.00
R$ 25,000.00 -R$ 25,000.00
R$ 25,250.00 -R$ 24,900.00
R$ 25,500.00 -R$ 24,800.00
R$ 25,750.00 -R$ 24,700.00
R$ 26,000.00 -R$ 24,600.00
R$ 26,250.00 -R$ 24,500.00
R$ 26,500.00 -R$ 24,400.00
R$ 26,750.00 -R$ 24,300.00
R$ 27,000.00 -R$ 24,200.00
R$ 27,250.00 -R$ 24,100.00
R$ 27,500.00 -R$ 24,000.00
R$ 27,750.00 -R$ 23,900.00
R$ 28,000.00 -R$ 23,800.00
R$ 28,250.00 -R$ 23,700.00
R$ 28,500.00 -R$ 23,600.00
R$ 28,750.00 -R$ 23,500.00
R$ 29,000.00 -R$ 23,400.00
R$ 29,250.00 -R$ 23,300.00
R$ 29,500.00 -R$ 23,200.00
R$ 29,750.00 -R$ 23,100.00
R$ 30,000.00 -R$ 23,000.00
R$ 30,250.00 -R$ 22,900.00
R$ 30,500.00 -R$ 22,800.00
R$ 30,750.00 -R$ 22,700.00
R$ 31,000.00 -R$ 22,600.00
R$ 31,250.00 -R$ 22,500.00
R$ 31,500.00 -R$ 22,400.00
R$ 31,750.00 -R$ 22,300.00
R$ 32,000.00 -R$ 22,200.00
R$ 32,250.00 -R$ 22,100.00
R$ 32,500.00 -R$ 22,000.00
R$ 32,750.00 -R$ 21,900.00
R$ 33,000.00 -R$ 21,800.00
R$ 33,250.00 -R$ 21,700.00
R$ 33,500.00 -R$ 21,600.00
R$ 33,750.00 -R$ 21,500.00
R$ 34,000.00 -R$ 21,400.00
R$ 34,250.00 -R$ 21,300.00
R$ 34,500.00 -R$ 21,200.00
R$ 34,750.00 -R$ 21,100.00
R$ 35,000.00 -R$ 21,000.00
R$ 35,250.00 -R$ 20,900.00
R$ 35,500.00 -R$ 20,800.00
R$ 35,750.00 -R$ 20,700.00
R$ 36,000.00 -R$ 20,600.00
R$ 36,250.00 -R$ 20,500.00
R$ 36,500.00 -R$ 20,400.00
R$ 36,750.00 -R$ 20,300.00
R$ 37,000.00 -R$ 20,200.00
R$ 37,250.00 -R$ 20,100.00
R$ 37,500.00 -R$ 20,000.00
R$ 37,750.00 -R$ 19,900.00
R$ 38,000.00 -R$ 19,800.00
R$ 38,250.00 -R$ 19,700.00
R$ 38,500.00 -R$ 19,600.00
R$ 38,750.00 -R$ 19,500.00
R$ 39,000.00 -R$ 19,400.00
R$ 39,250.00 -R$ 19,300.00
R$ 39,500.00 -R$ 19,200.00
R$ 39,750.00 -R$ 19,100.00
R$ 40,000.00 -R$ 19,000.00
R$ 40,250.00 -R$ 18,900.00
R$ 40,500.00 -R$ 18,800.00
R$ 40,750.00 -R$ 18,700.00
R$ 41,000.00 -R$ 18,600.00
R$ 41,250.00 -R$ 18,500.00
R$ 41,500.00 -R$ 18,400.00
R$ 41,750.00 -R$ 18,300.00
R$ 42,000.00 -R$ 18,200.00
R$ 42,250.00 -R$ 18,100.00
R$ 42,500.00 -R$ 18,000.00
R$ 42,750.00 -R$ 17,900.00
R$ 43,000.00 -R$ 17,800.00
R$ 43,250.00 -R$ 17,700.00
R$ 43,500.00 -R$ 17,600.00
R$ 43,750.00 -R$ 17,500.00
R$ 44,000.00 -R$ 17,400.00
R$ 44,250.00 -R$ 17,300.00
R$ 44,500.00 -R$ 17,200.00
R$ 44,750.00 -R$ 17,100.00
R$ 45,000.00 -R$ 17,000.00
R$ 45,250.00 -R$ 16,900.00
R$ 45,500.00 -R$ 16,800.00
R$ 45,750.00 -R$ 16,700.00
R$ 46,000.00 -R$ 16,600.00
R$ 46,250.00 -R$ 16,500.00
R$ 46,500.00 -R$ 16,400.00
R$ 46,750.00 -R$ 16,300.00
R$ 47,000.00 -R$ 16,200.00
R$ 47,250.00 -R$ 16,100.00
R$ 47,500.00 -R$ 16,000.00
R$ 47,750.00 -R$ 15,900.00
R$ 48,000.00 -R$ 15,800.00
R$ 48,250.00 -R$ 15,700.00
R$ 48,500.00 -R$ 15,600.00
R$ 48,750.00 -R$ 15,500.00
R$ 49,000.00 -R$ 15,400.00
R$ 49,250.00 -R$ 15,300.00
R$ 49,500.00 -R$ 15,200.00
R$ 49,750.00 -R$ 15,100.00
R$ 50,000.00 -R$ 15,000.00
R$ 50,250.00 -R$ 14,900.00
R$ 50,500.00 -R$ 14,800.00
R$ 50,750.00 -R$ 14,700.00
R$ 51,000.00 -R$ 14,600.00
R$ 51,250.00 -R$ 14,500.00
R$ 51,500.00 -R$ 14,400.00
R$ 51,750.00 -R$ 14,300.00
R$ 52,000.00 -R$ 14,200.00
R$ 52,250.00 -R$ 14,100.00
R$ 52,500.00 -R$ 14,000.00
R$ 52,750.00 -R$ 13,900.00
R$ 53,000.00 -R$ 13,800.00
R$ 53,250.00 -R$ 13,700.00
R$ 53,500.00 -R$ 13,600.00
R$ 53,750.00 -R$ 13,500.00
R$ 54,000.00 -R$ 13,400.00
R$ 54,250.00 -R$ 13,300.00
R$ 54,500.00 -R$ 13,200.00
R$ 54,750.00 -R$ 13,100.00
R$ 55,000.00 -R$ 13,000.00
R$ 55,250.00 -R$ 12,900.00
R$ 55,500.00 -R$ 12,800.00
R$ 55,750.00 -R$ 12,700.00
R$ 56,000.00 -R$ 12,600.00
R$ 56,250.00 -R$ 12,500.00
R$ 56,500.00 -R$ 12,400.00
R$ 56,750.00 -R$ 12,300.00
R$ 57,000.00 -R$ 12,200.00
R$ 57,250.00 -R$ 12,100.00
R$ 57,500.00 -R$ 12,000.00
R$ 57,750.00 -R$ 11,900.00
R$ 58,000.00 -R$ 11,800.00
R$ 58,250.00 -R$ 11,700.00
R$ 58,500.00 -R$ 11,600.00
R$ 58,750.00 -R$ 11,500.00
R$ 59,000.00 -R$ 11,400.00
R$ 59,250.00 -R$ 11,300.00
R$ 59,500.00 -R$ 11,200.00
R$ 59,750.00 -R$ 11,100.00
R$ 60,000.00 -R$ 11,000.00
R$ 60,250.00 -R$ 10,900.00
R$ 60,500.00 -R$ 10,800.00
R$ 60,750.00 -R$ 10,700.00
R$ 61,000.00 -R$ 10,600.00
R$ 61,250.00 -R$ 10,500.00
R$ 61,500.00 -R$ 10,400.00
R$ 61,750.00 -R$ 10,300.00
R$ 62,000.00 -R$ 10,200.00
R$ 62,250.00 -R$ 10,100.00
R$ 62,500.00 -R$ 10,000.00
R$ 62,750.00 -R$ 9,900.00
R$ 63,000.00 -R$ 9,800.00
R$ 63,250.00 -R$ 9,700.00
R$ 63,500.00 -R$ 9,600.00
R$ 63,750.00 -R$ 9,500.00
R$ 64,000.00 -R$ 9,400.00
R$ 64,250.00 -R$ 9,300.00
R$ 64,500.00 -R$ 9,200.00
R$ 64,750.00 -R$ 9,100.00
R$ 65,000.00 -R$ 9,000.00
R$ 65,250.00 -R$ 8,900.00
R$ 65,500.00 -R$ 8,800.00
R$ 65,750.00 -R$ 8,700.00
R$ 66,000.00 -R$ 8,600.00
R$ 66,250.00 -R$ 8,500.00
R$ 66,500.00 -R$ 8,400.00
R$ 66,750.00 -R$ 8,300.00
R$ 67,000.00 -R$ 8,200.00
R$ 67,250.00 -R$ 8,100.00
R$ 67,500.00 -R$ 8,000.00
R$ 67,750.00 -R$ 7,900.00
R$ 68,000.00 -R$ 7,800.00
R$ 68,250.00 -R$ 7,700.00
R$ 68,500.00 -R$ 7,600.00
R$ 68,750.00 -R$ 7,500.00
R$ 69,000.00 -R$ 7,400.00
R$ 69,250.00 -R$ 7,300.00
R$ 69,500.00 -R$ 7,200.00
R$ 69,750.00 -R$ 7,100.00
R$ 70,000.00 -R$ 7,000.00
R$ 70,250.00 -R$ 6,900.00
R$ 70,500.00 -R$ 6,800.00
R$ 70,750.00 -R$ 6,700.00
R$ 71,000.00 -R$ 6,600.00
R$ 71,250.00 -R$ 6,500.00
R$ 71,500.00 -R$ 6,400.00
R$ 71,750.00 -R$ 6,300.00
R$ 72,000.00 -R$ 6,200.00
R$ 72,250.00 -R$ 6,100.00
R$ 72,500.00 -R$ 6,000.00
R$ 72,750.00 -R$ 5,900.00
R$ 73,000.00 -R$ 5,800.00
R$ 73,250.00 -R$ 5,700.00
R$ 73,500.00 -R$ 5,600.00
R$ 73,750.00 -R$ 5,500.00
R$ 74,000.00 -R$ 5,400.00
R$ 74,250.00 -R$ 5,300.00
R$ 74,500.00 -R$ 5,200.00
R$ 74,750.00 -R$ 5,100.00
R$ 75,000.00 -R$ 5,000.00
R$ 75,250.00 -R$ 4,900.00
R$ 75,500.00 -R$ 4,800.00
R$ 75,750.00 -R$ 4,700.00
R$ 76,000.00 -R$ 4,600.00
R$ 76,250.00 -R$ 4,500.00
R$ 76,500.00 -R$ 4,400.00
R$ 76,750.00 -R$ 4,300.00
R$ 77,000.00 -R$ 4,200.00
R$ 77,250.00 -R$ 4,100.00
R$ 77,500.00 -R$ 4,000.00
R$ 77,750.00 -R$ 3,900.00
R$ 78,000.00 -R$ 3,800.00
R$ 78,250.00 -R$ 3,700.00
R$ 78,500.00 -R$ 3,600.00
R$ 78,750.00 -R$ 3,500.00
R$ 79,000.00 -R$ 3,400.00
R$ 79,250.00 -R$ 3,300.00
R$ 79,500.00 -R$ 3,200.00
R$ 79,750.00 -R$ 3,100.00
R$ 80,000.00 -R$ 3,000.00
R$ 80,250.00 -R$ 2,900.00
R$ 80,500.00 -R$ 2,800.00
R$ 80,750.00 -R$ 2,700.00
R$ 81,000.00 -R$ 2,600.00
R$ 81,250.00 -R$ 2,500.00
R$ 81,500.00 -R$ 2,400.00
R$ 81,750.00 -R$ 2,300.00
R$ 82,000.00 -R$ 2,200.00
R$ 82,250.00 -R$ 2,100.00
R$ 82,500.00 -R$ 2,000.00
R$ 82,750.00 -R$ 1,900.00
R$ 83,000.00 -R$ 1,800.00
R$ 83,250.00 -R$ 1,700.00
R$ 83,500.00 -R$ 1,600.00
R$ 83,750.00 -R$ 1,500.00
R$ 84,000.00 -R$ 1,400.00
R$ 84,250.00 -R$ 1,300.00
R$ 84,500.00 -R$ 1,200.00
R$ 84,750.00 -R$ 1,100.00
R$ 85,000.00 -R$ 1,000.00
R$ 85,250.00 -R$ 900.00
R$ 85,500.00 -R$ 800.00
R$ 85,750.00 -R$ 700.00
R$ 86,000.00 -R$ 600.00
R$ 86,250.00 -R$ 500.00
R$ 86,500.00 -R$ 400.00
R$ 86,750.00 -R$ 300.00
R$ 87,000.00 -R$ 200.00
R$ 87,250.00 -R$ 100.00
R$ 87,500.00 R$ -
R$ 87,750.00 R$ 100.00
R$ 88,000.00 R$ 200.00
R$ 88,250.00 R$ 300.00
R$ 88,500.00 R$ 400.00
R$ 88,750.00 R$ 500.00
R$ 89,000.00 R$ 600.00
R$ 89,250.00 R$ 700.00
R$ 89,500.00 R$ 800.00
R$ 89,750.00 R$ 900.00
R$ 90,000.00 R$ 1,000.00
R$ 90,250.00 R$ 1,100.00
R$ 90,500.00 R$ 1,200.00
R$ 90,750.00 R$ 1,300.00
R$ 91,000.00 R$ 1,400.00
R$ 91,250.00 R$ 1,500.00
R$ 91,500.00 R$ 1,600.00
R$ 91,750.00 R$ 1,700.00
R$ 92,000.00 R$ 1,800.00
R$ 92,250.00 R$ 1,900.00
R$ 92,500.00 R$ 2,000.00
R$ 92,750.00 R$ 2,100.00
R$ 93,000.00 R$ 2,200.00
R$ 93,250.00 R$ 2,300.00
R$ 93,500.00 R$ 2,400.00
R$ 93,750.00 R$ 2,500.00
R$ 94,000.00 R$ 2,600.00
R$ 94,250.00 R$ 2,700.00
R$ 94,500.00 R$ 2,800.00
R$ 94,750.00 R$ 2,900.00
R$ 95,000.00 R$ 3,000.00
R$ 95,250.00 R$ 3,100.00
R$ 95,500.00 R$ 3,200.00
R$ 95,750.00 R$ 3,300.00
R$ 96,000.00 R$ 3,400.00
R$ 96,250.00 R$ 3,500.00
R$ 96,500.00 R$ 3,600.00
R$ 96,750.00 R$ 3,700.00
R$ 97,000.00 R$ 3,800.00
R$ 97,250.00 R$ 3,900.00
R$ 97,500.00 R$ 4,000.00
R$ 97,750.00 R$ 4,100.00
R$ 98,000.00 R$ 4,200.00
R$ 98,250.00 R$ 4,300.00
R$ 98,500.00 R$ 4,400.00
R$ 98,750.00 R$ 4,500.00
R$ 99,000.00 R$ 4,600.00
R$ 99,250.00 R$ 4,700.00
R$ 99,500.00 R$ 4,800.00
R$ 99,750.00 R$ 4,900.00
R$ 100,000.00 R$ 5,000.00
tionship between costs, expneses and revenue

Operating profit
(Revenue > Costs
and expenses)

01 111121 131141 151161 171181 191201 211221 231241 251261 271281 291301 311321 331341 351361 371381 391

Total costs and expenses (c) + (d) = (e) Sales (a) x (f) = (g)