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 cost1880

A product sells for €16 per unit. The variable cost is €12 per unit and the fixed costs are €10 000 per month. Find the monthly profit Π when 1 880 units are sold (a loss is negative).

p = €16v = €12F = €10 000Q = 1 880
Π = €
2.Easy
Q€revenuetotal costfixed costQ = ?

A company sells a product for €22 per unit. The variable cost is €20 per unit and fixed costs are €8 000 per month. How many units Q must it sell per month to break even?

F = €8 000p = €22v = €20
Q = units
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €20 per unit with a variable cost of €15 per unit. Fixed costs are €20 000 per month. How many units Q must be sold per month to make a profit of €12 000?

F = €20 000p = €20v = €15profit = €12 000
Q = units
4.Medium
Q€revenuetotal costfixed cost3130

A company sells 3 130 units at €40 each. The variable cost is €30 per unit and fixed costs are €25 000. Find the degree of operating leverage DOL at this sales level.

Q = 3 130p = €40v = €30F = €25 000
DOL =
5.Hard
F = €46 000, Q = ?sales mix5 × Ap = €11v = €52 × Bp = €23v = €15

A company sells two products. Product A sells for €11 with a variable cost of €5; product B sells for €23 with a variable cost of €15. They sell in a fixed mix of 5 units of A for every 2 of B. Fixed costs are €46 000 per month. Find the total number of units Q (A and B together) needed to break even.

pA = €11, vA = €5pB = €23, vB = €15A : B = 5 : 2F = €46 000
Q = units
6.Hard
F = €60 000, Q = ?sales mix5 × Ap = €16v = €102 × Bp = €35v = €20

A company sells two products. Product A sells for €16 with a variable cost of €10; product B sells for €35 with a variable cost of €20. They sell in a fixed mix of 5 units of A for every 2 of B. Fixed costs are €60 000 per month. Find the total number of units Q (A and B together) needed to break even.

pA = €16, vA = €10pB = €35, vB = €20A : B = 5 : 2F = €60 000
Q = units

Answer key

  1. 1. Π = −2480 €
  2. 2. Q = 4000 units
  3. 3. Q = 6400 units
  4. 4. DOL = 4.968
  5. 5. Q = 7000 units
  6. 6. Q = 7000 units

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