Break-even analysis worksheet with answers

A product sells for €35 per unit. The variable cost is €15 per unit and the fixed costs are €30 000 per month. Find the monthly profit Π when 2 250 units are sold (a loss is negative).

A company sells a product for €22 per unit. The variable cost is €12 per unit and fixed costs are €50 000 per month. How many units Q must it sell per month to break even?

A product sells for €16 per unit with a variable cost of €4 per unit. Fixed costs are €12 000 per month. How many units Q must be sold per month to make a profit of €6 000?

A product can be made in two ways. Method A has fixed costs of €25 000 per year and a variable cost of €10 per unit. Method B, more automated, has fixed costs of €40 000 per year and a variable cost of €4 per unit. At what yearly volume Q do both methods cost the same?

A product sells for €38 per unit, with a variable cost of €30 per unit and fixed costs of €4 000 per year. Budgeted sales are 630 units. Find the margin of safety MS as a percentage of budgeted sales.

A company sells two products. Product A sells for €21 with a variable cost of €15; product B sells for €30 with a variable cost of €15. They sell in a fixed mix of 2 units of A for every 3 of B. Fixed costs are €17 100 per month. Find the total number of units Q (A and B together) needed to break even.