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 costQ = ?

A company sells a product for €20 per unit. The variable cost is €15 per unit and fixed costs are €5 000 per month. How many units Q must it sell per month to break even?

F = €5 000p = €20v = €15
Q = units
2.Easy
Q€revenuetotal costfixed cost4000

A product sells for €27 per unit. The variable cost is €12 per unit and the fixed costs are €30 000 per month. Find the monthly profit Π when 4 000 units are sold (a loss is negative).

p = €27v = €12F = €30 000Q = 4 000
Π = €
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €16 per unit with a variable cost of €6 per unit. Fixed costs are €12 000 per month. How many units Q must be sold per month to make a profit of €12 000?

F = €12 000p = €16v = €6profit = €12 000
Q = units
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €40 with a variable cost of €25 per unit. Fixed costs are €75 000 per month and profit is taxed at 25%. How many units Q must be sold per month to earn €22 500 after tax?

p = €40v = €25F = €75 000T = 25%after-tax profit = €22 500
Q = units
5.Hard
Q€revenuetotal costfixed costBE

A product sells for €30 per unit, with a variable cost of €18 per unit and fixed costs of €18 000 per year. Budgeted sales are 2 400 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €18 000p = €30v = €18budget = 2 400
MS = %
6.Hard
Q€revenuetotal costfixed costBE

A product sells for €45 per unit, with a variable cost of €25 per unit and fixed costs of €30 000 per year. Budgeted sales are 1 800 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €30 000p = €45v = €25budget = 1 800
MS = %

Answer key

  1. 1. Q = 1000 units
  2. 2. Π = 30000 €
  3. 3. Q = 2400 units
  4. 4. Q = 7000 units
  5. 5. MS = 37.5 %
  6. 6. MS = 16.67 %

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