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 €30 per unit. The variable cost is €20 per unit and fixed costs are €12 000 per month. How many units Q must it sell per month to break even?

F = €12 000p = €30v = €20
Q = units
2.Easy
Q€revenuetotal costfixed cost7000

A product sells for €30 per unit. The variable cost is €18 per unit and the fixed costs are €60 000 per month. Find the monthly profit Π when 7 000 units are sold (a loss is negative).

p = €30v = €18F = €60 000Q = 7 000
Π = €
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €23 with a variable cost of €15 per unit. Fixed costs are €40 000 per month and profit is taxed at 20%. How many units Q must be sold per month to earn €16 000 after tax?

p = €23v = €15F = €40 000T = 20%after-tax profit = €16 000
Q = units
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €21 with a variable cost of €15 per unit. Fixed costs are €7 200 per month and profit is taxed at 20%. How many units Q must be sold per month to earn €3 000 after tax?

p = €21v = €15F = €7 200T = 20%after-tax profit = €3 000
Q = units
5.Hard
Q€revenuetotal costfixed cost1 920−15%%ΔΠ = ?

A company sells 1 920 units at €35 each, with a variable cost of €30 per unit and fixed costs of €6 000. By what percentage %ΔΠ does operating profit change if sales volume falls by 15%?

Q = 1 920p = €35v = €30F = €6 000%ΔQ = −15%
%ΔΠ = %
6.Hard
F = €13 500, Q = ?sales mix3 × Ap = €19v = €151 × Bp = €30v = €15

A company sells two products. Product A sells for €19 with a variable cost of €15; product B sells for €30 with a variable cost of €15. They sell in a fixed mix of 3 units of A for every 1 of B. Fixed costs are €13 500 per month. Find the total number of units Q (A and B together) needed to break even.

pA = €19, vA = €15pB = €30, vB = €15A : B = 3 : 1F = €13 500
Q = units

Answer key

  1. 1. Q = 1200 units
  2. 2. Π = 24000 €
  3. 3. Q = 7500 units
  4. 4. Q = 1825 units
  5. 5. %ΔΠ = −40 %
  6. 6. Q = 2000 units

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