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
sales€revenuetotal costfixed costsales = ?

A shop has fixed costs of €50 000 per year. Its variable costs are 55% of sales revenue. What sales revenue S does it need per year to break even?

F = €50 000variable costs = 55% · S
S = €
2.Easy
Q€revenuetotal costfixed costQ = ?

A company sells a product for €12 per unit. The variable cost is €6 per unit and fixed costs are €7 200 per month. How many units Q must it sell per month to break even?

F = €7 200p = €12v = €6
Q = units
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €36 per unit with a variable cost of €30 per unit. Fixed costs are €9 000 per month. How many units Q must be sold per month to make a profit of €6 000?

F = €9 000p = €36v = €30profit = €6 000
Q = units
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €50 per unit with a variable cost of €45 per unit. Fixed costs are €10 000 per month. How many units Q must be sold per month to make a profit of €10 000?

F = €10 000p = €50v = €45profit = €10 000
Q = units
5.Hard
Q€revenuetotal costfixed costBE

A product sells for €48 per unit, with a variable cost of €45 per unit and fixed costs of €6 000 per year. Budgeted sales are 2 500 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €6 000p = €48v = €45budget = 2 500
MS = %
6.Hard
Q€revenuetotal costfixed costBE

A product sells for €32 per unit, with a variable cost of €30 per unit and fixed costs of €1 000 per year. Budgeted sales are 750 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €1 000p = €32v = €30budget = 750
MS = %

Answer key

  1. 1. S = 111111 €
  2. 2. Q = 1200 units
  3. 3. Q = 2500 units
  4. 4. Q = 4000 units
  5. 5. MS = 20 %
  6. 6. MS = 33.33 %

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