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.

New worksheetPractise online with hints

For teachers: free to print, copy and use in class. Every new worksheet has new values and its own answer key. A link to ExamProblems on your course page is appreciated.

Name: ____________________   Date: ____________

1.Easy
Q€revenuetotal costfixed costQ = ?

A company sells a product for €13 per unit. The variable cost is €8 per unit and fixed costs are €7 500 per month. How many units Q must it sell per month to break even?

F = €7 500p = €13v = €8
Q = units
2.Easy
Q€revenuetotal costfixed costQ = ?

A company sells a product for €49 per unit. The variable cost is €45 per unit and fixed costs are €6 000 per month. How many units Q must it sell per month to break even?

F = €6 000p = €49v = €45
Q = units
3.Medium
Q€revenuetotal costfixed cost3000

A company sells 3 000 units at €29 each. The variable cost is €25 per unit and fixed costs are €4 800. Find the degree of operating leverage DOL at this sales level.

Q = 3 000p = €29v = €25F = €4 800
DOL =
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €21 with a variable cost of €18 per unit. Fixed costs are €6 000 per month and profit is taxed at 20%. How many units Q must be sold per month to earn €3 000 after tax?

p = €21v = €18F = €6 000T = 20%after-tax profit = €3 000
Q = units
5.Hard
Q€revenuetotal costfixed costBE

A product sells for €50 per unit, with a variable cost of €45 per unit and fixed costs of €25 000 per year. Budgeted sales are 7 500 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €25 000p = €50v = €45budget = 7 500
MS = %
6.Hard
Q€revenuetotal costfixed cost5 000−20%%ΔΠ = ?

A company sells 5 000 units at €14 each, with a variable cost of €12 per unit and fixed costs of €8 000. By what percentage %ΔΠ does operating profit change if sales volume falls by 20%?

Q = 5 000p = €14v = €12F = €8 000%ΔQ = −20%
%ΔΠ = %

Answer key

  1. 1. Q = 1500 units
  2. 2. Q = 1500 units
  3. 3. DOL = 1.667
  4. 4. Q = 3250 units
  5. 5. MS = 33.33 %
  6. 6. %ΔΠ = −100 %

Full step-by-step solutions: practise this topic on examproblems.com.