Break-even analysis worksheet with answers

Free printable Break-even analysis worksheet: 6 problems from easy to exam level, with an answer key. Print it or save it as a PDF.

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1.Easy
Q€revenuetotal costfixed cost1750

A product sells for €27 per unit. The variable cost is €12 per unit and the fixed costs are €15 000 per month. Find the monthly profit Π when 1 750 units are sold (a loss is negative).

p = €27v = €12F = €15 000Q = 1 750
Π = €
2.Easy
sales€revenuetotal costfixed costsales = ?

A shop has fixed costs of €50 000 per year. Its variable costs are 70% of sales revenue. What sales revenue S does it need per year to break even?

F = €50 000variable costs = 70% · S
S = €
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €20 per unit with a variable cost of €15 per unit. Fixed costs are €10 000 per month. How many units Q must be sold per month to make a profit of €2 000?

F = €10 000p = €20v = €15profit = €2 000
Q = units
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €45 per unit with a variable cost of €30 per unit. Fixed costs are €18 000 per month. How many units Q must be sold per month to make a profit of €6 000?

F = €18 000p = €45v = €30profit = €6 000
Q = units
5.Hard
F = €19 200, Q = ?sales mix3 × Ap = €18v = €102 × Bp = €35v = €15

A company sells two products. Product A sells for €18 with a variable cost of €10; product B sells for €35 with a variable cost of €15. They sell in a fixed mix of 3 units of A for every 2 of B. Fixed costs are €19 200 per month. Find the total number of units Q (A and B together) needed to break even.

pA = €18, vA = €10pB = €35, vB = €15A : B = 3 : 2F = €19 200
Q = units
6.Hard
Q€revenuetotal costfixed costBE

A product sells for €47 per unit, with a variable cost of €45 per unit and fixed costs of €1 000 per year. Budgeted sales are 750 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €1 000p = €47v = €45budget = 750
MS = %

Answer key

  1. 1. Π = 11250 €
  2. 2. S = 166667 €
  3. 3. Q = 2400 units
  4. 4. Q = 1600 units
  5. 5. Q = 1500 units
  6. 6. MS = 33.33 %

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