A company sells a product for €12 per unit. The variable cost is €4 per unit and fixed costs are €6 400 per month. How many units Q must it sell per month to break even?
Break-even analysis worksheet with answers
A company sells a product for €23 per unit. The variable cost is €8 per unit and fixed costs are €30 000 per month. How many units Q must it sell per month to break even?
A product sells for €53 per unit with a variable cost of €45 per unit. Fixed costs are €20 000 per month. How many units Q must be sold per month to make a profit of €10 000?
A product sells for €32 per unit with a variable cost of €12 per unit. Fixed costs are €30 000 per month. How many units Q must be sold per month to make a profit of €2 000?
A company sells 5 000 units per month at €22 each, with a variable cost of €12 per unit and fixed costs of €20 000 per month. The variable cost rises by €5 per unit and the price stays the same. How many units Q must now be sold per month to keep the same profit?
A company sells 1 500 units at €16 each, with a variable cost of €12 per unit and fixed costs of €4 000. By what percentage %ΔΠ does operating profit change if sales volume rises by 20%?
Answer key
- 1. Q = 800 units
- 2. Q = 2000 units
- 3. Q = 3750 units
- 4. Q = 1600 units
- 5. Q = 10000 units
- 6. %ΔΠ = 60 %
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