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.

New worksheetPractise online with hints

For teachers: free to print, copy and use in class. Every new worksheet has new values and its own answer key. A link to ExamProblems on your course page is appreciated.

Name: ____________________   Date: ____________

1.Easy
sales€revenuetotal costfixed costsales = ?

A shop has fixed costs of €75 000 per year. Its variable costs are 55% of sales revenue. What sales revenue S does it need per year to break even?

F = €75 000variable costs = 55% · S
S = €
2.Easy
Q€revenuetotal costfixed costQ = ?

A company sells a product for €30 per unit. The variable cost is €25 per unit and fixed costs are €12 500 per month. How many units Q must it sell per month to break even?

F = €12 500p = €30v = €25
Q = units
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €37 per unit with a variable cost of €25 per unit. Fixed costs are €30 000 per month. How many units Q must be sold per month to make a profit of €12 000?

F = €30 000p = €37v = €25profit = €12 000
Q = units
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €26 per unit with a variable cost of €6 per unit. Fixed costs are €30 000 per month. How many units Q must be sold per month to make a profit of €20 000?

F = €30 000p = €26v = €6profit = €20 000
Q = units
5.Hard
Q€revenuetotal costfixed costBE

A product sells for €35 per unit, with a variable cost of €30 per unit and fixed costs of €25 000 per year. Budgeted sales are 5 750 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €25 000p = €35v = €30budget = 5 750
MS = %
6.Hard
Q€revenuetotal costfixed costBE

A product sells for €45 per unit, with a variable cost of €30 per unit and fixed costs of €75 000 per year. Budgeted sales are 9 000 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €75 000p = €45v = €30budget = 9 000
MS = %

Answer key

  1. 1. S = 166667 €
  2. 2. Q = 2500 units
  3. 3. Q = 3500 units
  4. 4. Q = 2500 units
  5. 5. MS = 13.04 %
  6. 6. MS = 44.44 %

Full step-by-step solutions: practise this topic on examproblems.com.