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
Q€revenuetotal costfixed costQ = ?

A company sells a product for €34 per unit. The variable cost is €30 per unit and fixed costs are €20 000 per month. How many units Q must it sell per month to break even?

F = €20 000p = €34v = €30
Q = units
2.Easy
Q€revenuetotal costfixed costQ = ?

A company sells a product for €14 per unit. The variable cost is €8 per unit and fixed costs are €9 000 per month. How many units Q must it sell per month to break even?

F = €9 000p = €14v = €8
Q = units
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €24 per unit with a variable cost of €20 per unit. Fixed costs are €16 000 per month. How many units Q must be sold per month to make a profit of €2 000?

F = €16 000p = €24v = €20profit = €2 000
Q = units
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €32 with a variable cost of €12 per unit. Fixed costs are €40 000 per month and profit is taxed at 20%. How many units Q must be sold per month to earn €12 000 after tax?

p = €32v = €12F = €40 000T = 20%after-tax profit = €12 000
Q = units
5.Hard
Q€revenuev = €12v = €16fixed cost5 000Q = ?

A company sells 5 000 units per month at €24 each, with a variable cost of €12 per unit and fixed costs of €24 000 per month. The variable cost rises by €4 per unit and the price stays the same. How many units Q must now be sold per month to keep the same profit?

Q = 5 000p = €24v = €12 → €16F = €24 000
Q = units
6.Hard
Q€revenuetotal costfixed costBE

A product sells for €26 per unit, with a variable cost of €20 per unit and fixed costs of €15 000 per year. Budgeted sales are 2 880 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €15 000p = €26v = €20budget = 2 880
MS = %

Answer key

  1. 1. Q = 5000 units
  2. 2. Q = 1500 units
  3. 3. Q = 4500 units
  4. 4. Q = 2750 units
  5. 5. Q = 7500 units
  6. 6. MS = 13.19 %

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