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 costQ = ?

A company sells a product for €21 per unit. The variable cost is €6 per unit and fixed costs are €7 500 per month. How many units Q must it sell per month to break even?

F = €7 500p = €21v = €6
Q = units
2.Easy
Q€revenuetotal costfixed costQ = ?

A company sells a product for €6 per unit. The variable cost is €4 per unit and fixed costs are €1 000 per month. How many units Q must it sell per month to break even?

F = €1 000p = €6v = €4
Q = units
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €40 per unit with a variable cost of €20 per unit. Fixed costs are €40 000 per month. How many units Q must be sold per month to make a profit of €6 000?

F = €40 000p = €40v = €20profit = €6 000
Q = units
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €40 per unit with a variable cost of €30 per unit. Fixed costs are €12 000 per month. How many units Q must be sold per month to make a profit of €6 000?

F = €12 000p = €40v = €30profit = €6 000
Q = units
5.Hard
F = €27 000, Q = ?sales mix5 × Ap = €20v = €152 × Bp = €20v = €10

A company sells two products. Product A sells for €20 with a variable cost of €15; product B sells for €20 with a variable cost of €10. They sell in a fixed mix of 5 units of A for every 2 of B. Fixed costs are €27 000 per month. Find the total number of units Q (A and B together) needed to break even.

pA = €20, vA = €15pB = €20, vB = €10A : B = 5 : 2F = €27 000
Q = units
6.Hard
Q€revenuetotal costfixed costBE

A product sells for €23 per unit, with a variable cost of €15 per unit and fixed costs of €8 000 per year. Budgeted sales are 1 200 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €8 000p = €23v = €15budget = 1 200
MS = %

Answer key

  1. 1. Q = 500 units
  2. 2. Q = 500 units
  3. 3. Q = 2300 units
  4. 4. Q = 1800 units
  5. 5. Q = 4200 units
  6. 6. MS = 16.67 %

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