Break-even analysis worksheet with answers

A company sells a product for €10 per unit. The variable cost is €6 per unit and fixed costs are €4 000 per month. How many units Q must it sell per month to break even?

A product sells for €40 per unit. The variable cost is €25 per unit and the fixed costs are €15 000 per month. Find the monthly profit Π when 1 750 units are sold (a loss is negative).

A product sells for €24 per unit with a variable cost of €18 per unit. Fixed costs are €9 000 per month. How many units Q must be sold per month to make a profit of €6 000?

A product can be made in two ways. Method A has fixed costs of €30 000 per year and a variable cost of €25 per unit. Method B, more automated, has fixed costs of €33 000 per year and a variable cost of €22 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 €25 per unit and fixed costs of €4 500 per year. Budgeted sales are 1 800 units. Find the margin of safety MS as a percentage of budgeted sales.

A product sells for €21 per unit, with a variable cost of €15 per unit and fixed costs of €3 000 per year. Budgeted sales are 580 units. Find the margin of safety MS as a percentage of budgeted sales.