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€revenue (p = ?)total costfixed cost500

A caterer expects to sell 500 meals per month. Each meal has a variable cost of €3 and the fixed costs are €4 000 per month. What is the lowest price p per meal at which the caterer breaks even?

Q = 500v = €3F = €4 000
p = €
2.Easy
Q€revenue (p = ?)total costfixed cost500

A caterer expects to sell 500 meals per month. Each meal has a variable cost of €12 and the fixed costs are €750 per month. What is the lowest price p per meal at which the caterer breaks even?

Q = 500v = €12F = €750
p = €
3.Medium
Q€revenuetotal costfixed cost1500

A company sells 1 500 units at €22 each. The variable cost is €12 per unit and fixed costs are €5 000. Find the degree of operating leverage DOL at this sales level.

Q = 1 500p = €22v = €12F = €5 000
DOL =
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €8 per unit with a variable cost of €4 per unit. Fixed costs are €6 000 per month. How many units Q must be sold per month to make a profit of €2 000?

F = €6 000p = €8v = €4profit = €2 000
Q = units
5.Hard
Q€revenuetotal costfixed cost1 500−8%%ΔΠ = ?

A company sells 1 500 units at €8 each, with a variable cost of €4 per unit and fixed costs of €4 800. By what percentage %ΔΠ does operating profit change if sales volume falls by 8%?

Q = 1 500p = €8v = €4F = €4 800%ΔQ = −8%
%ΔΠ = %
6.Hard
F = €12 000, Q = ?sales mix3 × Ap = €15v = €101 × Bp = €25v = €10

A company sells two products. Product A sells for €15 with a variable cost of €10; product B sells for €25 with a variable cost of €10. They sell in a fixed mix of 3 units of A for every 1 of B. Fixed costs are €12 000 per month. Find the total number of units Q (A and B together) needed to break even.

pA = €15, vA = €10pB = €25, vB = €10A : B = 3 : 1F = €12 000
Q = units

Answer key

  1. 1. p = 11 €
  2. 2. p = 13.5 €
  3. 3. DOL = 1.5
  4. 4. Q = 2000 units
  5. 5. %ΔΠ = −40 %
  6. 6. Q = 1600 units

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