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 cost1250

A product sells for €12 per unit. The variable cost is €4 per unit and the fixed costs are €8 000 per month. Find the monthly profit Π when 1 250 units are sold (a loss is negative).

p = €12v = €4F = €8 000Q = 1 250
Π = €
2.Easy
Q€revenue (p = ?)total costfixed cost4 000

A caterer expects to sell 4 000 meals per month. Each meal has a variable cost of €25 and the fixed costs are €24 000 per month. What is the lowest price p per meal at which the caterer breaks even?

Q = 4 000v = €25F = €24 000
p = €
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €16 per unit with a variable cost of €6 per unit. Fixed costs are €15 000 per month. How many units Q must be sold per month to make a profit of €12 000?

F = €15 000p = €16v = €6profit = €12 000
Q = units
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €21 per unit with a variable cost of €18 per unit. Fixed costs are €15 000 per month. How many units Q must be sold per month to make a profit of €6 000?

F = €15 000p = €21v = €18profit = €6 000
Q = units
5.Hard
Q€revenuetotal costfixed costBE

A product sells for €25 per unit, with a variable cost of €15 per unit and fixed costs of €50 000 per year. Budgeted sales are 7 500 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €50 000p = €25v = €15budget = 7 500
MS = %
6.Hard
Q€revenuetotal costfixed costBE

A product sells for €10 per unit, with a variable cost of €4 per unit and fixed costs of €24 000 per year. Budgeted sales are 6 000 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €24 000p = €10v = €4budget = 6 000
MS = %

Answer key

  1. 1. Π = 2000 €
  2. 2. p = 31 €
  3. 3. Q = 2700 units
  4. 4. Q = 7000 units
  5. 5. MS = 33.33 %
  6. 6. MS = 33.33 %

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