Break-even analysis worksheet with answers

A caterer expects to sell 800 meals per month. Each meal has a variable cost of €6 and the fixed costs are €4 000 per month. What is the lowest price p per meal at which the caterer breaks even?

A company sells a product for €27 per unit. The variable cost is €12 per unit and fixed costs are €60 000 per month. How many units Q must it sell per month to break even?

A company sells 960 units at €32 each. The variable cost is €20 per unit and fixed costs are €9 600. Find the degree of operating leverage DOL at this sales level.

A product sells for €40 per unit with a variable cost of €25 per unit. Fixed costs are €60 000 per month. How many units Q must be sold per month to make a profit of €12 000?

A product sells for €28 per unit, with a variable cost of €25 per unit and fixed costs of €15 000 per year. Budgeted sales are 6 500 units. Find the margin of safety MS as a percentage of budgeted sales.

A product sells for €28 per unit, with a variable cost of €25 per unit and fixed costs of €2 400 per year. Budgeted sales are 1 040 units. Find the margin of safety MS as a percentage of budgeted sales.