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.

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1.Easy
Q€revenuetotal costfixed cost4000

A product sells for €8 per unit. The variable cost is €4 per unit and the fixed costs are €8 000 per month. Find the monthly profit Π when 4 000 units are sold (a loss is negative).

p = €8v = €4F = €8 000Q = 4 000
Π = €
2.Easy
Q€revenuetotal costfixed costQ = ?

A company sells a product for €32 per unit. The variable cost is €30 per unit and fixed costs are €4 000 per month. How many units Q must it sell per month to break even?

F = €4 000p = €32v = €30
Q = units
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €38 per unit with a variable cost of €18 per unit. Fixed costs are €100 000 per month. How many units Q must be sold per month to make a profit of €5 000?

F = €100 000p = €38v = €18profit = €5 000
Q = units
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €27 per unit with a variable cost of €15 per unit. Fixed costs are €18 000 per month. How many units Q must be sold per month to make a profit of €6 000?

F = €18 000p = €27v = €15profit = €6 000
Q = units
5.Hard
Q€revenuetotal costfixed costBE

A product sells for €21 per unit, with a variable cost of €18 per unit and fixed costs of €4 500 per year. Budgeted sales are 2 400 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €4 500p = €21v = €18budget = 2 400
MS = %
6.Hard
Q€revenuetotal costfixed cost750+20%%ΔΠ = ?

A company sells 750 units at €8 each, with a variable cost of €6 per unit and fixed costs of €1 000. By what percentage %ΔΠ does operating profit change if sales volume rises by 20%?

Q = 750p = €8v = €6F = €1 000%ΔQ = +20%
%ΔΠ = %

Answer key

  1. 1. Π = 8000 €
  2. 2. Q = 2000 units
  3. 3. Q = 5250 units
  4. 4. Q = 2000 units
  5. 5. MS = 37.5 %
  6. 6. %ΔΠ = 60 %

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