Break-even analysis worksheet with answers

A shop has fixed costs of €20 000 per year. Its variable costs are 45% of sales revenue. What sales revenue S does it need per year to break even?

A company sells a product for €25 per unit. The variable cost is €15 per unit and fixed costs are €40 000 per month. How many units Q must it sell per month to break even?

A product sells for €40 per unit with a variable cost of €30 per unit. Fixed costs are €40 000 per month. How many units Q must be sold per month to make a profit of €2 000?

A product can be made in two ways. Method A has fixed costs of €20 000 per year and a variable cost of €25 per unit. Method B, more automated, has fixed costs of €27 500 per year and a variable cost of €22 per unit. At what yearly volume Q do both methods cost the same?

A product sells for €14 per unit, with a variable cost of €4 per unit and fixed costs of €20 000 per year. Budgeted sales are 3 600 units. Find the margin of safety MS as a percentage of budgeted sales.

A company sells 5 000 units at €25 each, with a variable cost of €20 per unit and fixed costs of €20 000. By what percentage %ΔΠ does operating profit change if sales volume rises by 10%?