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
sales€revenuetotal costfixed costsales = ?

A shop has fixed costs of €45 000 per year. Its variable costs are 55% of sales revenue. What sales revenue S does it need per year to break even?

F = €45 000variable costs = 55% · S
S = €
2.Easy
Q€revenuetotal costfixed costQ = ?

A company sells a product for €22 per unit. The variable cost is €12 per unit and fixed costs are €10 000 per month. How many units Q must it sell per month to break even?

F = €10 000p = €22v = €12
Q = units
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €50 per unit with a variable cost of €45 per unit. Fixed costs are €25 000 per month. How many units Q must be sold per month to make a profit of €20 000?

F = €25 000p = €50v = €45profit = €20 000
Q = units
4.Medium
Q€revenuetotal costfixed cost8000

A company sells 8 000 units at €29 each. The variable cost is €25 per unit and fixed costs are €20 000. Find the degree of operating leverage DOL at this sales level.

Q = 8 000p = €29v = €25F = €20 000
DOL =
5.Hard
Q€revenuetotal costfixed costBE

A product sells for €18 per unit, with a variable cost of €12 per unit and fixed costs of €15 000 per year. Budgeted sales are 2 880 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €15 000p = €18v = €12budget = 2 880
MS = %
6.Hard
Q€revenuetotal costfixed costBE

A product sells for €26 per unit, with a variable cost of €18 per unit and fixed costs of €16 000 per year. Budgeted sales are 2 300 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €16 000p = €26v = €18budget = 2 300
MS = %

Answer key

  1. 1. S = 100000 €
  2. 2. Q = 1000 units
  3. 3. Q = 9000 units
  4. 4. DOL = 2.667
  5. 5. MS = 13.19 %
  6. 6. MS = 13.04 %

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