Break-even analysis worksheet with answers

A company sells a product for €48 per unit. The variable cost is €45 per unit and fixed costs are €3 600 per month. How many units Q must it sell per month to break even?

A caterer expects to sell 500 meals per month. Each meal has a variable cost of €20 and the fixed costs are €1 250 per month. What is the lowest price p per meal at which the caterer breaks even?

A product sells for €12 per unit with a variable cost of €6 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?

A product sells for €55 per unit with a variable cost of €45 per unit. Fixed costs are €10 000 per month. How many units Q must be sold per month to make a profit of €6 000?

A product sells for €27 per unit, with a variable cost of €15 per unit and fixed costs of €18 000 per year. Budgeted sales are 2 400 units. Find the margin of safety MS as a percentage of budgeted sales.

A product sells for €30 per unit, with a variable cost of €20 per unit and fixed costs of €50 000 per year. Budgeted sales are 6 250 units. Find the margin of safety MS as a percentage of budgeted sales.