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 €90 000 per year. Its variable costs are 60% of sales revenue. What sales revenue S does it need per year to break even?

F = €90 000variable costs = 60% · S
S = €
2.Easy
sales€revenuetotal costfixed costsales = ?

A shop has fixed costs of €45 000 per year. Its variable costs are 65% of sales revenue. What sales revenue S does it need per year to break even?

F = €45 000variable costs = 65% · S
S = €
3.Medium
Q€revenuetotal costfixed cost2000

A company sells 2 000 units at €9 each. The variable cost is €6 per unit and fixed costs are €3 000. Find the degree of operating leverage DOL at this sales level.

Q = 2 000p = €9v = €6F = €3 000
DOL =
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €32 per unit with a variable cost of €12 per unit. Fixed costs are €40 000 per month. How many units Q must be sold per month to make a profit of €5 000?

F = €40 000p = €32v = €12profit = €5 000
Q = units
5.Hard
Q€revenuetotal costfixed cost3 750−5%%ΔΠ = ?

A company sells 3 750 units at €29 each, with a variable cost of €25 per unit and fixed costs of €6 000. By what percentage %ΔΠ does operating profit change if sales volume falls by 5%?

Q = 3 750p = €29v = €25F = €6 000%ΔQ = −5%
%ΔΠ = %
6.Hard
F = €36 000, Q = ?sales mix2 × Ap = €11v = €83 × Bp = €25v = €15

A company sells two products. Product A sells for €11 with a variable cost of €8; product B sells for €25 with a variable cost of €15. They sell in a fixed mix of 2 units of A for every 3 of B. Fixed costs are €36 000 per month. Find the total number of units Q (A and B together) needed to break even.

pA = €11, vA = €8pB = €25, vB = €15A : B = 2 : 3F = €36 000
Q = units

Answer key

  1. 1. S = 225000 €
  2. 2. S = 128571 €
  3. 3. DOL = 2
  4. 4. Q = 2250 units
  5. 5. %ΔΠ = −8.333 %
  6. 6. Q = 5000 units

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