With this application you can calculate: 1) Balance point. 2) Unit cost. 3) Fixed cost. 4) Variable cost and 5) Utility of your business. This application is characterized by being simple, friendly and easy to use. To use this valuable tool you must enter in your tables all the information corresponding to your business so that with them the application executes the calculations and generates the results with which you can plan and exercise control in your business to reduce costs, increase productivity and utility without investing money.