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 cost400

A caterer expects to sell 400 meals per month. Each meal has a variable cost of €25 and the fixed costs are €1 000 per month. What is the lowest price p per meal at which the caterer breaks even?

Q = 400v = €25F = €1 000
p = €
2.Easy
Q€revenue (p = ?)total costfixed cost800

A caterer expects to sell 800 meals per month. Each meal has a variable cost of €6 and the fixed costs are €4 800 per month. What is the lowest price p per meal at which the caterer breaks even?

Q = 800v = €6F = €4 800
p = €
3.Medium
Q€revenuetotal costfixed cost1000

A company sells 1 000 units at €14 each. The variable cost is €4 per unit and fixed costs are €5 000. Find the degree of operating leverage DOL at this sales level.

Q = 1 000p = €14v = €4F = €5 000
DOL =
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €13 with a variable cost of €8 per unit. Fixed costs are €12 500 per month and profit is taxed at 20%. How many units Q must be sold per month to earn €5 000 after tax?

p = €13v = €8F = €12 500T = 20%after-tax profit = €5 000
Q = units
5.Hard
Q€revenuetotal costfixed costBE

A product sells for €17 per unit, with a variable cost of €12 per unit and fixed costs of €6 000 per year. Budgeted sales are 1 800 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €6 000p = €17v = €12budget = 1 800
MS = %
6.Hard
Q€revenuetotal costfixed costBE

A product sells for €20 per unit, with a variable cost of €8 per unit and fixed costs of €60 000 per year. Budgeted sales are 8 000 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €60 000p = €20v = €8budget = 8 000
MS = %

Answer key

  1. 1. p = 27.5 €
  2. 2. p = 12 €
  3. 3. DOL = 2
  4. 4. Q = 3750 units
  5. 5. MS = 33.33 %
  6. 6. MS = 37.5 %

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