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 €33 per unit. The variable cost is €25 per unit and fixed costs are €20 000 per month. How many units Q must it sell per month to break even?

F = €20 000p = €33v = €25
Q = units
2.Easy
Q€revenuetotal costfixed costQ = ?

A company sells a product for €12 per unit. The variable cost is €4 per unit and fixed costs are €4 000 per month. How many units Q must it sell per month to break even?

F = €4 000p = €12v = €4
Q = units
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €32 per unit with a variable cost of €12 per unit. Fixed costs are €50 000 per month. How many units Q must be sold per month to make a profit of €12 000?

F = €50 000p = €32v = €12profit = €12 000
Q = units
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €13 per unit with a variable cost of €8 per unit. Fixed costs are €7 500 per month. How many units Q must be sold per month to make a profit of €2 000?

F = €7 500p = €13v = €8profit = €2 000
Q = units
5.Hard
Q€revenuetotal costfixed costBE

A product sells for €32 per unit, with a variable cost of €20 per unit and fixed costs of €48 000 per year. Budgeted sales are 4 600 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €48 000p = €32v = €20budget = 4 600
MS = %
6.Hard
F = €15 200, Q = ?sales mix3 × Ap = €16v = €101 × Bp = €30v = €10

A company sells two products. Product A sells for €16 with a variable cost of €10; product B sells for €30 with a variable cost of €10. They sell in a fixed mix of 3 units of A for every 1 of B. Fixed costs are €15 200 per month. Find the total number of units Q (A and B together) needed to break even.

pA = €16, vA = €10pB = €30, vB = €10A : B = 3 : 1F = €15 200
Q = units

Answer key

  1. 1. Q = 2500 units
  2. 2. Q = 500 units
  3. 3. Q = 3100 units
  4. 4. Q = 1900 units
  5. 5. MS = 13.04 %
  6. 6. Q = 1600 units

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