Break-even analysis worksheet with answers

A product sells for €28 per unit. The variable cost is €18 per unit and the fixed costs are €50 000 per month. Find the monthly profit Π when 7 500 units are sold (a loss is negative).

A caterer expects to sell 400 meals per month. Each meal has a variable cost of €8 and the fixed costs are €600 per month. What is the lowest price p per meal at which the caterer breaks even?

A product sells for €18 per unit with a variable cost of €8 per unit. Fixed costs are €12 000 per month. How many units Q must be sold per month to make a profit of €5 000?

A product sells for €16 with a variable cost of €8 per unit. Fixed costs are €12 000 per month and profit is taxed at 30%. How many units Q must be sold per month to earn €3 500 after tax?

A product sells for €32 per unit, with a variable cost of €20 per unit and fixed costs of €60 000 per year. Budgeted sales are 9 000 units. Find the margin of safety MS as a percentage of budgeted sales.

A company sells 1 250 units per month at €26 each, with a variable cost of €20 per unit and fixed costs of €3 000 per month. The variable cost rises by €3 per unit and the price stays the same. How many units Q must now be sold per month to keep the same profit?