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 cost300

A product sells for €19 per unit. The variable cost is €4 per unit and the fixed costs are €7 500 per month. Find the monthly profit Π when 300 units are sold (a loss is negative).

p = €19v = €4F = €7 500Q = 300
Π = €
2.Easy
Q€revenuetotal costfixed costQ = ?

A company sells a product for €30 per unit. The variable cost is €18 per unit and fixed costs are €18 000 per month. How many units Q must it sell per month to break even?

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

A product sells for €8 per unit with a variable cost of €4 per unit. Fixed costs are €16 000 per month. How many units Q must be sold per month to make a profit of €12 000?

F = €16 000p = €8v = €4profit = €12 000
Q = units
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €10 with a variable cost of €8 per unit. Fixed costs are €10 000 per month and profit is taxed at 20%. How many units Q must be sold per month to earn €4 000 after tax?

p = €10v = €8F = €10 000T = 20%after-tax profit = €4 000
Q = units
5.Hard
Q€revenuetotal costfixed costBE

A product sells for €22 per unit, with a variable cost of €12 per unit and fixed costs of €50 000 per year. Budgeted sales are 6 500 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €50 000p = €22v = €12budget = 6 500
MS = %
6.Hard
F = €13 800, Q = ?sales mix2 × Ap = €13v = €83 × Bp = €42v = €30

A company sells two products. Product A sells for €13 with a variable cost of €8; product B sells for €42 with a variable cost of €30. They sell in a fixed mix of 2 units of A for every 3 of B. Fixed costs are €13 800 per month. Find the total number of units Q (A and B together) needed to break even.

pA = €13, vA = €8pB = €42, vB = €30A : B = 2 : 3F = €13 800
Q = units

Answer key

  1. 1. Π = −3000 €
  2. 2. Q = 1500 units
  3. 3. Q = 7000 units
  4. 4. Q = 7500 units
  5. 5. MS = 23.08 %
  6. 6. Q = 1500 units

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