Break-even analysis worksheet with answers

A company sells a product for €12 per unit. The variable cost is €4 per unit and fixed costs are €16 000 per month. How many units Q must it sell per month to break even?

A shop has fixed costs of €120 000 per year. Its variable costs are 50% of sales revenue. What sales revenue S does it need per year to break even?

A product sells for €27 per unit with a variable cost of €12 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?

A product sells for €16 with a variable cost of €8 per unit. Fixed costs are €12 000 per month and profit is taxed at 25%. How many units Q must be sold per month to earn €6 000 after tax?

A company sells 1 880 units per month at €40 each, with a variable cost of €25 per unit and fixed costs of €22 500 per month. The variable cost rises by €5 per unit and the price stays the same. How many units Q must now be sold per month to keep the same profit?

A product sells for €11 per unit, with a variable cost of €6 per unit and fixed costs of €4 000 per year. Budgeted sales are 1 040 units. Find the margin of safety MS as a percentage of budgeted sales.