Break-even analysis worksheet with answers

A caterer expects to sell 500 meals per month. Each meal has a variable cost of €20 and the fixed costs are €2 000 per month. What is the lowest price p per meal at which the caterer breaks even?

A product sells for €14 per unit. The variable cost is €6 per unit and the fixed costs are €4 000 per month. Find the monthly profit Π when 300 units are sold (a loss is negative).

A product can be made in two ways. Method A has fixed costs of €30 000 per year and a variable cost of €8 per unit. Method B, more automated, has fixed costs of €34 000 per year and a variable cost of €3 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 €30 000 per year and a variable cost of €8 per unit. Method B, more automated, has fixed costs of €37 500 per year and a variable cost of €3 per unit. At what yearly volume Q do both methods cost the same?

A product sells for €45 per unit, with a variable cost of €30 per unit and fixed costs of €7 500 per year. Budgeted sales are 750 units. Find the margin of safety MS as a percentage of budgeted sales.

A company sells 3 130 units at €23 each, with a variable cost of €18 per unit and fixed costs of €12 500. By what percentage %ΔΠ does operating profit change if sales volume rises by 12%?