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 €18 per unit. The variable cost is €8 per unit and fixed costs are €8 000 per month. How many units Q must it sell per month to break even?

F = €8 000p = €18v = €8
Q = units
2.Easy
Q€revenuetotal costfixed costQ = ?

A company sells a product for €28 per unit. The variable cost is €20 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 = €28v = €20
Q = units
3.Medium
Q€revenuetotal costfixed cost6250

A company sells 6 250 units at €28 each. The variable cost is €8 per unit and fixed costs are €50 000. Find the degree of operating leverage DOL at this sales level.

Q = 6 250p = €28v = €8F = €50 000
DOL =
4.Medium
Q€revenuetotal costfixed cost600

A company sells 600 units at €27 each. The variable cost is €25 per unit and fixed costs are €1 000. Find the degree of operating leverage DOL at this sales level.

Q = 600p = €27v = €25F = €1 000
DOL =
5.Hard
Q€revenuev = €45v = €47fixed cost2 000Q = ?

A company sells 2 000 units per month at €49 each, with a variable cost of €45 per unit and fixed costs of €4 000 per month. The variable cost rises by €2 per unit and the price stays the same. How many units Q must now be sold per month to keep the same profit?

Q = 2 000p = €49v = €45 → €47F = €4 000
Q = units
6.Hard
Q€revenuetotal costfixed costBE

A product sells for €15 per unit, with a variable cost of €12 per unit and fixed costs of €12 000 per year. Budgeted sales are 4 800 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €12 000p = €15v = €12budget = 4 800
MS = %

Answer key

  1. 1. Q = 800 units
  2. 2. Q = 500 units
  3. 3. DOL = 1.667
  4. 4. DOL = 6
  5. 5. Q = 4000 units
  6. 6. MS = 16.67 %

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