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 €27 per unit. The variable cost is €12 per unit and fixed costs are €37 500 per month. How many units Q must it sell per month to break even?

F = €37 500p = €27v = €12
Q = units
2.Easy
Q€revenuetotal costfixed cost1250

A product sells for €14 per unit. The variable cost is €6 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 = €14v = €6F = €8 000Q = 1 250
Π = €
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €19 per unit with a variable cost of €15 per unit. Fixed costs are €8 000 per month. How many units Q must be sold per month to make a profit of €6 000?

F = €8 000p = €19v = €15profit = €6 000
Q = units
4.Medium
Q€revenuetotal costfixed cost960

A company sells 960 units at €57 each. The variable cost is €45 per unit and fixed costs are €9 600. Find the degree of operating leverage DOL at this sales level.

Q = 960p = €57v = €45F = €9 600
DOL =
5.Hard
Q€revenuetotal costfixed costBE

A product sells for €40 per unit, with a variable cost of €20 per unit and fixed costs of €80 000 per year. Budgeted sales are 4 600 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €80 000p = €40v = €20budget = 4 600
MS = %
6.Hard
Q€revenuetotal costfixed cost1 000+12%%ΔΠ = ?

A company sells 1 000 units at €45 each, with a variable cost of €30 per unit and fixed costs of €7 500. By what percentage %ΔΠ does operating profit change if sales volume rises by 12%?

Q = 1 000p = €45v = €30F = €7 500%ΔQ = +12%
%ΔΠ = %

Answer key

  1. 1. Q = 2500 units
  2. 2. Π = 2000 €
  3. 3. Q = 3500 units
  4. 4. DOL = 6
  5. 5. MS = 13.04 %
  6. 6. %ΔΠ = 24 %

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