Break-even analysis worksheet with answers

A company sells a product for €45 per unit. The variable cost is €30 per unit and fixed costs are €37 500 per month. How many units Q must it sell per month to break even?

A company sells a product for €26 per unit. The variable cost is €6 per unit and fixed costs are €20 000 per month. How many units Q must it sell per month to break even?

A product can be made in two ways. Method A has fixed costs of €30 000 per year and a variable cost of €18 per unit. Method B, more automated, has fixed costs of €36 000 per year and a variable cost of €12 per unit. At what yearly volume Q do both methods cost the same?

A product sells for €28 per unit with a variable cost of €18 per unit. Fixed costs are €40 000 per month. How many units Q must be sold per month to make a profit of €12 000?

A product sells for €21 per unit, with a variable cost of €18 per unit and fixed costs of €6 000 per year. Budgeted sales are 2 800 units. Find the margin of safety MS as a percentage of budgeted sales.

A company sells 2 000 units per month at €31 each, with a variable cost of €25 per unit and fixed costs of €6 000 per month. The variable cost rises by €1 per unit and the price stays the same. How many units Q must now be sold per month to keep the same profit?