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 €24 per unit. The variable cost is €4 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 = €24v = €4
Q = units
2.Easy
Q€revenuetotal costfixed cost3000

A product sells for €65 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 = €65v = €45F = €30 000Q = 3 000
Π = €
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €9 per unit with a variable cost of €6 per unit. Fixed costs are €7 500 per month. How many units Q must be sold per month to make a profit of €6 000?

F = €7 500p = €9v = €6profit = €6 000
Q = units
4.Medium
Q€revenuetotal costfixed cost3200

A company sells 3 200 units at €30 each. The variable cost is €25 per unit and fixed costs are €10 000. Find the degree of operating leverage DOL at this sales level.

Q = 3 200p = €30v = €25F = €10 000
DOL =
5.Hard
Q€revenuetotal costfixed costBE

A product sells for €17 per unit, with a variable cost of €15 per unit and fixed costs of €8 000 per year. Budgeted sales are 5 200 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €8 000p = €17v = €15budget = 5 200
MS = %
6.Hard
Q€revenuetotal costfixed cost12 500+5%%ΔΠ = ?

A company sells 12 500 units at €34 each, with a variable cost of €30 per unit and fixed costs of €20 000. By what percentage %ΔΠ does operating profit change if sales volume rises by 5%?

Q = 12 500p = €34v = €30F = €20 000%ΔQ = +5%
%ΔΠ = %

Answer key

  1. 1. Q = 500 units
  2. 2. Π = 30000 €
  3. 3. Q = 4500 units
  4. 4. DOL = 2.667
  5. 5. MS = 23.08 %
  6. 6. %ΔΠ = 8.333 %

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