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 costQ = ?

A company sells a product for €29 per unit. The variable cost is €25 per unit and fixed costs are €4 800 per month. How many units Q must it sell per month to break even?

F = €4 800p = €29v = €25
Q = units
2.Easy
Q€revenuetotal costfixed cost10000

A product sells for €65 per unit. The variable cost is €45 per unit and the fixed costs are €100 000 per month. Find the monthly profit Π when 10 000 units are sold (a loss is negative).

p = €65v = €45F = €100 000Q = 10 000
Π = €
3.Medium
Q€ABQ = ?

A product can be made in two ways. Method A has fixed costs of €25 000 per year and a variable cost of €12 per unit. Method B, more automated, has fixed costs of €31 000 per year and a variable cost of €8 per unit. At what yearly volume Q do both methods cost the same?

FA = €25 000vA = €12FB = €31 000vB = €8
Q = units
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €8 per unit with a variable cost of €6 per unit. Fixed costs are €4 000 per month. How many units Q must be sold per month to make a profit of €2 000?

F = €4 000p = €8v = €6profit = €2 000
Q = units
5.Hard
Q€revenuetotal costfixed costBE

A product sells for €9 per unit, with a variable cost of €6 per unit and fixed costs of €6 000 per year. Budgeted sales are 2 300 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €6 000p = €9v = €6budget = 2 300
MS = %
6.Hard
Q€revenuev = €4v = €8fixed cost12 500Q = ?

A company sells 12 500 units per month at €24 each, with a variable cost of €4 per unit and fixed costs of €100 000 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?

Q = 12 500p = €24v = €4 → €8F = €100 000
Q = units

Answer key

  1. 1. Q = 1200 units
  2. 2. Π = 100000 €
  3. 3. Q = 1500 units
  4. 4. Q = 3000 units
  5. 5. MS = 13.04 %
  6. 6. Q = 15625 units

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