Break-even analysis worksheet with answers

A caterer expects to sell 500 meals per month. Each meal has a variable cost of €15 and the fixed costs are €2 500 per month. What is the lowest price p per meal at which the caterer breaks even?

A company sells a product for €27 per unit. The variable cost is €15 per unit and fixed costs are €48 000 per month. How many units Q must it sell per month to break even?

A product sells for €20 with a variable cost of €15 per unit. Fixed costs are €6 000 per month and profit is taxed at 20%. How many units Q must be sold per month to earn €2 000 after tax?

A product sells for €24 per unit with a variable cost of €20 per unit. Fixed costs are €10 000 per month. How many units Q must be sold per month to make a profit of €6 000?

A company sells 1 200 units per month at €12 each, with a variable cost of €8 per unit and fixed costs of €3 200 per month. The variable cost rises by €1 per unit and the price stays the same. How many units Q must now be sold per month to keep the same profit?

A product sells for €35 per unit, with a variable cost of €30 per unit and fixed costs of €7 500 per year. Budgeted sales are 2 100 units. Find the margin of safety MS as a percentage of budgeted sales.