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€revenue (p = ?)total costfixed cost500

A caterer expects to sell 500 meals per month. Each meal has a variable cost of €4 and the fixed costs are €2 000 per month. What is the lowest price p per meal at which the caterer breaks even?

Q = 500v = €4F = €2 000
p = €
2.Easy
Q€revenuetotal costfixed costQ = ?

A company sells a product for €47 per unit. The variable cost is €45 per unit and fixed costs are €2 400 per month. How many units Q must it sell per month to break even?

F = €2 400p = €47v = €45
Q = units
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €28 per unit with a variable cost of €8 per unit. Fixed costs are €30 000 per month. How many units Q must be sold per month to make a profit of €6 000?

F = €30 000p = €28v = €8profit = €6 000
Q = units
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €47 with a variable cost of €45 per unit. Fixed costs are €4 000 per month and profit is taxed at 20%. How many units Q must be sold per month to earn €1 000 after tax?

p = €47v = €45F = €4 000T = 20%after-tax profit = €1 000
Q = units
5.Hard
Q€revenuetotal costfixed costBE

A product sells for €32 per unit, with a variable cost of €20 per unit and fixed costs of €9 600 per year. Budgeted sales are 1 280 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €9 600p = €32v = €20budget = 1 280
MS = %
6.Hard
F = €10 400, Q = ?sales mix2 × Ap = €13v = €101 × Bp = €35v = €15

A company sells two products. Product A sells for €13 with a variable cost of €10; product B sells for €35 with a variable cost of €15. They sell in a fixed mix of 2 units of A for every 1 of B. Fixed costs are €10 400 per month. Find the total number of units Q (A and B together) needed to break even.

pA = €13, vA = €10pB = €35, vB = €15A : B = 2 : 1F = €10 400
Q = units

Answer key

  1. 1. p = 8 €
  2. 2. Q = 1200 units
  3. 3. Q = 1800 units
  4. 4. Q = 2625 units
  5. 5. MS = 37.5 %
  6. 6. Q = 1200 units

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