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€revenuetotal costfixed cost480

A product sells for €38 per unit. The variable cost is €18 per unit and the fixed costs are €16 000 per month. Find the monthly profit Π when 480 units are sold (a loss is negative).

p = €38v = €18F = €16 000Q = 480
Π = €
2.Easy
Q€revenuetotal costfixed cost1000

A product sells for €11 per unit. The variable cost is €8 per unit and the fixed costs are €1 500 per month. Find the monthly profit Π when 1 000 units are sold (a loss is negative).

p = €11v = €8F = €1 500Q = 1 000
Π = €
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €65 with a variable cost of €45 per unit. Fixed costs are €80 000 per month and profit is taxed at 20%. How many units Q must be sold per month to earn €32 000 after tax?

p = €65v = €45F = €80 000T = 20%after-tax profit = €32 000
Q = units
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €28 per unit with a variable cost of €8 per unit. Fixed costs are €100 000 per month. How many units Q must be sold per month to make a profit of €6 000?

F = €100 000p = €28v = €8profit = €6 000
Q = units
5.Hard
Q€revenuetotal costfixed costBE

A product sells for €9 per unit, with a variable cost of €4 per unit and fixed costs of €7 500 per year. Budgeted sales are 2 250 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €7 500p = €9v = €4budget = 2 250
MS = %
6.Hard
Q€revenuetotal costfixed costBE

A product sells for €60 per unit, with a variable cost of €45 per unit and fixed costs of €7 500 per year. Budgeted sales are 700 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €7 500p = €60v = €45budget = 700
MS = %

Answer key

  1. 1. Π = −6400 €
  2. 2. Π = 1500 €
  3. 3. Q = 6000 units
  4. 4. Q = 5300 units
  5. 5. MS = 33.33 %
  6. 6. MS = 28.57 %

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