Break-even analysis worksheet with answers

A company sells a product for €20 per unit. The variable cost is €8 per unit and fixed costs are €14 400 per month. How many units Q must it sell per month to break even?

A caterer expects to sell 2 000 meals per month. Each meal has a variable cost of €8 and the fixed costs are €5 000 per month. What is the lowest price p per meal at which the caterer breaks even?

A company sells 1 500 units at €31 each. The variable cost is €25 per unit and fixed costs are €6 000. Find the degree of operating leverage DOL at this sales level.

A product sells for €26 per unit with a variable cost of €6 per unit. Fixed costs are €24 000 per month. How many units Q must be sold per month to make a profit of €10 000?

A company sells 630 units at €40 each, with a variable cost of €20 per unit and fixed costs of €10 000. By what percentage %ΔΠ does operating profit change if sales volume rises by 10%?

A product sells for €40 per unit, with a variable cost of €20 per unit and fixed costs of €24 000 per year. Budgeted sales are 1 560 units. Find the margin of safety MS as a percentage of budgeted sales.