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 €25 per unit. The variable cost is €20 per unit and fixed costs are €5 000 per month. How many units Q must it sell per month to break even?

F = €5 000p = €25v = €20
Q = units
2.Easy
Q€revenuetotal costfixed cost1200

A product sells for €20 per unit. The variable cost is €18 per unit and the fixed costs are €4 000 per month. Find the monthly profit Π when 1 200 units are sold (a loss is negative).

p = €20v = €18F = €4 000Q = 1 200
Π = €
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €23 per unit with a variable cost of €15 per unit. Fixed costs are €16 000 per month. How many units Q must be sold per month to make a profit of €6 000?

F = €16 000p = €23v = €15profit = €6 000
Q = units
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €16 per unit with a variable cost of €12 per unit. Fixed costs are €10 000 per month. How many units Q must be sold per month to make a profit of €10 000?

F = €10 000p = €16v = €12profit = €10 000
Q = units
5.Hard
Q€revenuetotal costfixed costBE

A product sells for €24 per unit, with a variable cost of €20 per unit and fixed costs of €4 000 per year. Budgeted sales are 1 200 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €4 000p = €24v = €20budget = 1 200
MS = %
6.Hard
F = €39 000, Q = ?sales mix5 × Ap = €18v = €152 × Bp = €27v = €15

A company sells two products. Product A sells for €18 with a variable cost of €15; product B sells for €27 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 €39 000 per month. Find the total number of units Q (A and B together) needed to break even.

pA = €18, vA = €15pB = €27, vB = €15A : B = 5 : 2F = €39 000
Q = units

Answer key

  1. 1. Q = 1000 units
  2. 2. Π = −1600 €
  3. 3. Q = 2750 units
  4. 4. Q = 5000 units
  5. 5. MS = 16.67 %
  6. 6. Q = 7000 units

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