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 €28 per unit. The variable cost is €18 per unit and fixed costs are €10 000 per month. How many units Q must it sell per month to break even?

F = €10 000p = €28v = €18
Q = units
2.Easy
Q€revenuetotal costfixed cost3000

A product sells for €60 per unit. The variable cost is €45 per unit and the fixed costs are €30 000 per month. Find the monthly profit Π when 3 000 units are sold (a loss is negative).

p = €60v = €45F = €30 000Q = 3 000
Π = €
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €16 per unit with a variable cost of €8 per unit. Fixed costs are €20 000 per month. How many units Q must be sold per month to make a profit of €12 000?

F = €20 000p = €16v = €8profit = €12 000
Q = units
4.Medium
Q€revenuetotal costfixed cost1200

A company sells 1 200 units at €65 each. The variable cost is €45 per unit and fixed costs are €16 000. Find the degree of operating leverage DOL at this sales level.

Q = 1 200p = €65v = €45F = €16 000
DOL =
5.Hard
F = €3 800, Q = ?sales mix3 × Ap = €18v = €151 × Bp = €35v = €25

A company sells two products. Product A sells for €18 with a variable cost of €15; product B sells for €35 with a variable cost of €25. They sell in a fixed mix of 3 units of A for every 1 of B. Fixed costs are €3 800 per month. Find the total number of units Q (A and B together) needed to break even.

pA = €18, vA = €15pB = €35, vB = €25A : B = 3 : 1F = €3 800
Q = units
6.Hard
Q€revenuev = €20v = €23fixed cost3 130Q = ?

A company sells 3 130 units per month at €26 each, with a variable cost of €20 per unit and fixed costs of €15 000 per month. The variable cost rises by €3 per unit and the price stays the same. How many units Q must now be sold per month to keep the same profit?

Q = 3 130p = €26v = €20 → €23F = €15 000
Q = units

Answer key

  1. 1. Q = 1000 units
  2. 2. Π = 15000 €
  3. 3. Q = 4000 units
  4. 4. DOL = 3
  5. 5. Q = 800 units
  6. 6. Q = 6260 units

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