Break-even analysis worksheet with answers

A product sells for €18 per unit. The variable cost is €12 per unit and the fixed costs are €4 800 per month. Find the monthly profit Π when 1 600 units are sold (a loss is negative).

A company sells a product for €45 per unit. The variable cost is €30 per unit and fixed costs are €75 000 per month. How many units Q must it sell per month to break even?

A product sells for €10 per unit with a variable cost of €8 per unit. Fixed costs are €8 000 per month. How many units Q must be sold per month to make a profit of €2 000?

A product can be made in two ways. Method A has fixed costs of €10 000 per year and a variable cost of €20 per unit. Method B, more automated, has fixed costs of €13 000 per year and a variable cost of €17 per unit. At what yearly volume Q do both methods cost the same?

A product sells for €33 per unit, with a variable cost of €30 per unit and fixed costs of €15 000 per year. Budgeted sales are 6 000 units. Find the margin of safety MS as a percentage of budgeted sales.

A product sells for €20 per unit, with a variable cost of €12 per unit and fixed costs of €12 000 per year. Budgeted sales are 2 100 units. Find the margin of safety MS as a percentage of budgeted sales.