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 €23 per unit. The variable cost is €8 per unit and fixed costs are €60 000 per month. How many units Q must it sell per month to break even?

F = €60 000p = €23v = €8
Q = units
2.Easy
Q€revenuetotal costfixed costQ = ?

A company sells a product for €23 per unit. The variable cost is €18 per unit and fixed costs are €5 000 per month. How many units Q must it sell per month to break even?

F = €5 000p = €23v = €18
Q = units
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €23 per unit with a variable cost of €18 per unit. Fixed costs are €25 000 per month. How many units Q must be sold per month to make a profit of €5 000?

F = €25 000p = €23v = €18profit = €5 000
Q = units
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €12 with a variable cost of €6 per unit. Fixed costs are €30 000 per month and profit is taxed at 20%. How many units Q must be sold per month to earn €9 000 after tax?

p = €12v = €6F = €30 000T = 20%after-tax profit = €9 000
Q = units
5.Hard
Q€revenuetotal costfixed costBE

A product sells for €12 per unit, with a variable cost of €6 per unit and fixed costs of €12 000 per year. Budgeted sales are 2 800 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €12 000p = €12v = €6budget = 2 800
MS = %
6.Hard
Q€revenuev = €6v = €8fixed cost1 600Q = ?

A company sells 1 600 units per month at €18 each, with a variable cost of €6 per unit and fixed costs of €9 600 per month. The variable cost rises by €2 per unit and the price stays the same. How many units Q must now be sold per month to keep the same profit?

Q = 1 600p = €18v = €6 → €8F = €9 600
Q = units

Answer key

  1. 1. Q = 4000 units
  2. 2. Q = 1000 units
  3. 3. Q = 6000 units
  4. 4. Q = 6875 units
  5. 5. MS = 28.57 %
  6. 6. Q = 1920 units

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