Break-even analysis worksheet with answers

A caterer expects to sell 1 250 meals per month. Each meal has a variable cost of €3 and the fixed costs are €1 875 per month. What is the lowest price p per meal at which the caterer breaks even?

A product sells for €6 per unit. The variable cost is €4 per unit and the fixed costs are €2 400 per month. Find the monthly profit Π when 2 400 units are sold (a loss is negative).

A product sells for €32 per unit with a variable cost of €12 per unit. Fixed costs are €30 000 per month. How many units Q must be sold per month to make a profit of €12 000?

A product sells for €8 per unit with a variable cost of €4 per unit. Fixed costs are €2 000 per month. How many units Q must be sold per month to make a profit of €2 000?

A product sells for €55 per unit, with a variable cost of €45 per unit and fixed costs of €10 000 per year. Budgeted sales are 1 300 units. Find the margin of safety MS as a percentage of budgeted sales.

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 €20. They sell in a fixed mix of 3 units of A for every 2 of B. Fixed costs are €16 200 per month. Find the total number of units Q (A and B together) needed to break even.