Break-even analysis worksheet with answers

A caterer expects to sell 5 000 meals per month. Each meal has a variable cost of €3 and the fixed costs are €15 000 per month. What is the lowest price p per meal at which the caterer breaks even?

A shop has fixed costs of €45 000 per year. Its variable costs are 60% of sales revenue. What sales revenue S does it need per year to break even?

A company sells 2 500 units at €9 each. The variable cost is €4 per unit and fixed costs are €5 000. Find the degree of operating leverage DOL at this sales level.

A product sells for €50 per unit with a variable cost of €30 per unit. Fixed costs are €10 000 per month. How many units Q must be sold per month to make a profit of €5 000?

A company sells 5 000 units at €28 each, with a variable cost of €20 per unit and fixed costs of €16 000. By what percentage %ΔΠ does operating profit change if sales volume rises by 15%?

A product sells for €23 per unit, with a variable cost of €15 per unit and fixed costs of €40 000 per year. Budgeted sales are 9 000 units. Find the margin of safety MS as a percentage of budgeted sales.