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
Q€revenuetotal costfixed costQ = ?

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?

F = €6 400p = €12v = €4
Q = units
2.Easy
Q€revenuetotal costfixed costQ = ?

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?

F = €30 000p = €23v = €8
Q = units
3.Medium
Q€revenuetotal costfixed costQ = ?

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?

F = €20 000p = €53v = €45profit = €10 000
Q = units
4.Medium
Q€revenuetotal costfixed costQ = ?

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?

F = €30 000p = €32v = €12profit = €2 000
Q = units
5.Hard
Q€revenuev = €12v = €17fixed cost5 000Q = ?

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?

Q = 5 000p = €22v = €12 → €17F = €20 000
Q = units
6.Hard
Q€revenuetotal costfixed cost1 500+20%%ΔΠ = ?

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%?

Q = 1 500p = €16v = €12F = €4 000%ΔQ = +20%
%ΔΠ = %

Answer key

  1. 1. Q = 800 units
  2. 2. Q = 2000 units
  3. 3. Q = 3750 units
  4. 4. Q = 1600 units
  5. 5. Q = 10000 units
  6. 6. %ΔΠ = 60 %

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