Break-even analysis worksheet with answers

A company sells a product for €20 per unit. The variable cost is €15 per unit and fixed costs are €12 500 per month. How many units Q must it sell per month to break even?

A company sells a product for €8 per unit. The variable cost is €4 per unit and fixed costs are €10 000 per month. How many units Q must it sell per month to break even?

A product can be made in two ways. Method A has fixed costs of €30 000 per year and a variable cost of €10 per unit. Method B, more automated, has fixed costs of €34 000 per year and a variable cost of €8 per unit. At what yearly volume Q do both methods cost the same?

A product sells for €24 per unit with a variable cost of €4 per unit. Fixed costs are €50 000 per month. How many units Q must be sold per month to make a profit of €20 000?

A product sells for €8 per unit, with a variable cost of €4 per unit and fixed costs of €4 800 per year. Budgeted sales are 1 680 units. Find the margin of safety MS as a percentage of budgeted sales.

A company sells 1 800 units per month at €57 each, with a variable cost of €45 per unit and fixed costs of €14 400 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?