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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Name: ____________________   Date: ____________

1.Easy
Q€revenuetotal costfixed cost1500

A product sells for €42 per unit. The variable cost is €30 per unit and the fixed costs are €12 000 per month. Find the monthly profit Π when 1 500 units are sold (a loss is negative).

p = €42v = €30F = €12 000Q = 1 500
Π = €
2.Easy
Q€revenuetotal costfixed costQ = ?

A company sells a product for €28 per unit. The variable cost is €20 per unit and fixed costs are €16 000 per month. How many units Q must it sell per month to break even?

F = €16 000p = €28v = €20
Q = units
3.Medium
Q€ABQ = ?

A product can be made in two ways. Method A has fixed costs of €15 000 per year and a variable cost of €8 per unit. Method B, more automated, has fixed costs of €27 500 per year and a variable cost of €3 per unit. At what yearly volume Q do both methods cost the same?

FA = €15 000vA = €8FB = €27 500vB = €3
Q = units
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €21 per unit with a variable cost of €15 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 = €21v = €15profit = €6 000
Q = units
5.Hard
F = €13 600, Q = ?sales mix2 × Ap = €15v = €103 × Bp = €18v = €10

A company sells two products. Product A sells for €15 with a variable cost of €10; product B sells for €18 with a variable cost of €10. They sell in a fixed mix of 2 units of A for every 3 of B. Fixed costs are €13 600 per month. Find the total number of units Q (A and B together) needed to break even.

pA = €15, vA = €10pB = €18, vB = €10A : B = 2 : 3F = €13 600
Q = units
6.Hard
Q€revenuev = €30v = €35fixed cost1 880Q = ?

A company sells 1 880 units per month at €45 each, with a variable cost of €30 per unit and fixed costs of €22 500 per month. The variable cost rises by €5 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 880p = €45v = €30 → €35F = €22 500
Q = units

Answer key

  1. 1. Π = 6000 €
  2. 2. Q = 2000 units
  3. 3. Q = 2500 units
  4. 4. Q = 6000 units
  5. 5. Q = 2000 units
  6. 6. Q = 2820 units

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