Break-even analysis worksheet with answers

A caterer expects to sell 500 meals per month. Each meal has a variable cost of €8 and the fixed costs are €750 per month. What is the lowest price p per meal at which the caterer breaks even?

A company sells a product for €33 per unit. The variable cost is €18 per unit and fixed costs are €12 000 per month. How many units Q must it sell per month to break even?

A company sells 1 500 units at €28 each. The variable cost is €18 per unit and fixed costs are €10 000. Find the degree of operating leverage DOL at this sales level.

A product sells for €32 per unit with a variable cost of €12 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?

A company sells 2 400 units at €11 each, with a variable cost of €8 per unit and fixed costs of €4 500. By what percentage %ΔΠ does operating profit change if sales volume rises by 5%?

A product sells for €9 per unit, with a variable cost of €6 per unit and fixed costs of €3 600 per year. Budgeted sales are 1 500 units. Find the margin of safety MS as a percentage of budgeted sales.