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
sales€revenuetotal costfixed costsales = ?

A shop has fixed costs of €120 000 per year. Its variable costs are 60% of sales revenue. What sales revenue S does it need per year to break even?

F = €120 000variable costs = 60% · S
S = €
2.Easy
Q€revenue (p = ?)total costfixed cost500

A caterer expects to sell 500 meals per month. Each meal has a variable cost of €3 and the fixed costs are €3 000 per month. What is the lowest price p per meal at which the caterer breaks even?

Q = 500v = €3F = €3 000
p = €
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €37 with a variable cost of €25 per unit. Fixed costs are €14 400 per month and profit is taxed at 25%. How many units Q must be sold per month to earn €4 500 after tax?

p = €37v = €25F = €14 400T = 25%after-tax profit = €4 500
Q = units
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €40 with a variable cost of €20 per unit. Fixed costs are €100 000 per month and profit is taxed at 20%. How many units Q must be sold per month to earn €50 000 after tax?

p = €40v = €20F = €100 000T = 20%after-tax profit = €50 000
Q = units
5.Hard
Q€revenuetotal costfixed costBE

A product sells for €22 per unit, with a variable cost of €18 per unit and fixed costs of €20 000 per year. Budgeted sales are 6 250 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €20 000p = €22v = €18budget = 6 250
MS = %
6.Hard
Q€revenuev = €4v = €6fixed cost5 000Q = ?

A company sells 5 000 units per month at €10 each, with a variable cost of €4 per unit and fixed costs of €15 000 per month. The variable cost rises by €2 per unit and the price stays the same. How many units Q must now be sold per month to keep the same profit?

Q = 5 000p = €10v = €4 → €6F = €15 000
Q = units

Answer key

  1. 1. S = 300000 €
  2. 2. p = 9 €
  3. 3. Q = 1700 units
  4. 4. Q = 8125 units
  5. 5. MS = 20 %
  6. 6. Q = 7500 units

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