Break-even analysis worksheet with answers

A company sells a product for €27 per unit. The variable cost is €12 per unit and fixed costs are €75 000 per month. How many units Q must it sell per month to break even?

A company sells a product for €24 per unit. The variable cost is €18 per unit and fixed costs are €30 000 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 €40 000 per year and a variable cost of €14 per unit. At what yearly volume Q do both methods cost the same?

A product sells for €31 per unit with a variable cost of €25 per unit. Fixed costs are €12 000 per month. How many units Q must be sold per month to make a profit of €6 000?

A product sells for €34 per unit, with a variable cost of €30 per unit and fixed costs of €3 200 per year. Budgeted sales are 1 200 units. Find the margin of safety MS as a percentage of budgeted sales.

A company sells 1 800 units per month at €15 each, with a variable cost of €12 per unit and fixed costs of €3 600 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?