Break-even analysis worksheet with answers

A caterer expects to sell 1 000 meals per month. Each meal has a variable cost of €3 and the fixed costs are €10 000 per month. What is the lowest price p per meal at which the caterer breaks even?

A company sells a product for €60 per unit. The variable cost is €45 per unit and fixed costs are €30 000 per month. How many units Q must it sell per month to break even?

A product sells for €25 per unit with a variable cost of €15 per unit. Fixed costs are €40 000 per month. How many units Q must be sold per month to make a profit of €12 000?

A product can be made in two ways. Method A has fixed costs of €15 000 per year and a variable cost of €18 per unit. Method B, more automated, has fixed costs of €21 000 per year and a variable cost of €15 per unit. At what yearly volume Q do both methods cost the same?

A product sells for €50 per unit, with a variable cost of €30 per unit and fixed costs of €80 000 per year. Budgeted sales are 6 000 units. Find the margin of safety MS as a percentage of budgeted sales.

A company sells 6 250 units at €49 each, with a variable cost of €45 per unit and fixed costs of €10 000. By what percentage %ΔΠ does operating profit change if sales volume falls by 12%?