Break-even analysis worksheet with answers

A company sells a product for €24 per unit. The variable cost is €12 per unit and fixed costs are €18 000 per month. How many units Q must it sell per month to break even?

A caterer expects to sell 400 meals per month. Each meal has a variable cost of €8 and the fixed costs are €800 per month. What is the lowest price p per meal at which the caterer breaks even?

A product can be made in two ways. Method A has fixed costs of €25 000 per year and a variable cost of €20 per unit. Method B, more automated, has fixed costs of €40 000 per year and a variable cost of €17 per unit. At what yearly volume Q do both methods cost the same?

A product can be made in two ways. Method A has fixed costs of €20 000 per year and a variable cost of €12 per unit. Method B, more automated, has fixed costs of €32 000 per year and a variable cost of €9 per unit. At what yearly volume Q do both methods cost the same?

A product sells for €14 per unit, with a variable cost of €4 per unit and fixed costs of €20 000 per year. Budgeted sales are 2 400 units. Find the margin of safety MS as a percentage of budgeted sales.

A company sells 1 500 units at €26 each, with a variable cost of €20 per unit and fixed costs of €7 200. By what percentage %ΔΠ does operating profit change if sales volume rises by 8%?