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 €19 per unit. The variable cost is €4 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 = €19v = €4
Q = units
2.Easy
Q€revenuetotal costfixed cost4000

A product sells for €7 per unit. The variable cost is €4 per unit and the fixed costs are €15 000 per month. Find the monthly profit Π when 4 000 units are sold (a loss is negative).

p = €7v = €4F = €15 000Q = 4 000
Π = €
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €32 per unit with a variable cost of €20 per unit. Fixed costs are €6 000 per month. How many units Q must be sold per month to make a profit of €6 000?

F = €6 000p = €32v = €20profit = €6 000
Q = units
4.Medium
Q€ABQ = ?

A product can be made in two ways. Method A has fixed costs of €25 000 per year and a variable cost of €10 per unit. Method B, more automated, has fixed costs of €35 000 per year and a variable cost of €8 per unit. At what yearly volume Q do both methods cost the same?

FA = €25 000vA = €10FB = €35 000vB = €8
Q = units
5.Hard
Q€revenuetotal costfixed costBE

A product sells for €34 per unit, with a variable cost of €30 per unit and fixed costs of €6 000 per year. Budgeted sales are 2 400 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €6 000p = €34v = €30budget = 2 400
MS = %
6.Hard
Q€revenuetotal costfixed cost10 000−8%%ΔΠ = ?

A company sells 10 000 units at €6 each, with a variable cost of €4 per unit and fixed costs of €8 000. By what percentage %ΔΠ does operating profit change if sales volume falls by 8%?

Q = 10 000p = €6v = €4F = €8 000%ΔQ = −8%
%ΔΠ = %

Answer key

  1. 1. Q = 500 units
  2. 2. Π = −3000 €
  3. 3. Q = 1000 units
  4. 4. Q = 5000 units
  5. 5. MS = 37.5 %
  6. 6. %ΔΠ = −13.33 %

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