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 €16 per unit. The variable cost is €4 per unit and fixed costs are €6 000 per month. How many units Q must it sell per month to break even?

F = €6 000p = €16v = €4
Q = units
2.Easy
Q€revenue (p = ?)total costfixed cost5 000

A caterer expects to sell 5 000 meals per month. Each meal has a variable cost of €3 and the fixed costs are €10 000 per month. What is the lowest price p per meal at which the caterer breaks even?

Q = 5 000v = €3F = €10 000
p = €
3.Medium
Q€revenuetotal costfixed cost1280

A company sells 1 280 units at €65 each. The variable cost is €45 per unit and fixed costs are €16 000. Find the degree of operating leverage DOL at this sales level.

Q = 1 280p = €65v = €45F = €16 000
DOL =
4.Medium
Q€revenuetotal costfixed cost6400

A company sells 6 400 units at €47 each. The variable cost is €45 per unit and fixed costs are €8 000. Find the degree of operating leverage DOL at this sales level.

Q = 6 400p = €47v = €45F = €8 000
DOL =
5.Hard
F = €5 600, Q = ?sales mix3 × Ap = €12v = €82 × Bp = €23v = €15

A company sells two products. Product A sells for €12 with a variable cost of €8; product B sells for €23 with a variable cost of €15. They sell in a fixed mix of 3 units of A for every 2 of B. Fixed costs are €5 600 per month. Find the total number of units Q (A and B together) needed to break even.

pA = €12, vA = €8pB = €23, vB = €15A : B = 3 : 2F = €5 600
Q = units
6.Hard
Q€revenuetotal costfixed cost1 920+20%%ΔΠ = ?

A company sells 1 920 units at €23 each, with a variable cost of €20 per unit and fixed costs of €3 600. By what percentage %ΔΠ does operating profit change if sales volume rises by 20%?

Q = 1 920p = €23v = €20F = €3 600%ΔQ = +20%
%ΔΠ = %

Answer key

  1. 1. Q = 500 units
  2. 2. p = 5 €
  3. 3. DOL = 2.667
  4. 4. DOL = 2.667
  5. 5. Q = 1000 units
  6. 6. %ΔΠ = 53.33 %

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