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 cost1 000

A caterer expects to sell 1 000 meals per month. Each meal has a variable cost of €6 and the fixed costs are €6 000 per month. What is the lowest price p per meal at which the caterer breaks even?

Q = 1 000v = €6F = €6 000
p = €
2.Easy
sales€revenuetotal costfixed costsales = ?

A shop has fixed costs of €45 000 per year. Its variable costs are 40% of sales revenue. What sales revenue S does it need per year to break even?

F = €45 000variable costs = 40% · S
S = €
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €25 per unit with a variable cost of €20 per unit. Fixed costs are €10 000 per month. How many units Q must be sold per month to make a profit of €10 000?

F = €10 000p = €25v = €20profit = €10 000
Q = units
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €29 with a variable cost of €25 per unit. Fixed costs are €10 000 per month and profit is taxed at 20%. How many units Q must be sold per month to earn €4 000 after tax?

p = €29v = €25F = €10 000T = 20%after-tax profit = €4 000
Q = units
5.Hard
Q€revenuetotal costfixed costBE

A product sells for €9 per unit, with a variable cost of €6 per unit and fixed costs of €4 500 per year. Budgeted sales are 1 720 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €4 500p = €9v = €6budget = 1 720
MS = %
6.Hard
Q€revenuetotal costfixed costBE

A product sells for €27 per unit, with a variable cost of €12 per unit and fixed costs of €15 000 per year. Budgeted sales are 1 600 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €15 000p = €27v = €12budget = 1 600
MS = %

Answer key

  1. 1. p = 12 €
  2. 2. S = 75000 €
  3. 3. Q = 4000 units
  4. 4. Q = 3750 units
  5. 5. MS = 12.79 %
  6. 6. MS = 37.5 %

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