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
sales€revenuetotal costfixed costsales = ?

A shop has fixed costs of €30 000 per year. Its variable costs are 60% of sales revenue. What sales revenue S does it need per year to break even?

F = €30 000variable costs = 60% · S
S = €
2.Easy
sales€revenuetotal costfixed costsales = ?

A shop has fixed costs of €120 000 per year. Its variable costs are 70% of sales revenue. What sales revenue S does it need per year to break even?

F = €120 000variable costs = 70% · S
S = €
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €14 per unit with a variable cost of €4 per unit. Fixed costs are €8 000 per month. How many units Q must be sold per month to make a profit of €5 000?

F = €8 000p = €14v = €4profit = €5 000
Q = units
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €22 per unit with a variable cost of €20 per unit. Fixed costs are €2 400 per month. How many units Q must be sold per month to make a profit of €2 000?

F = €2 400p = €22v = €20profit = €2 000
Q = units
5.Hard
Q€revenuetotal costfixed costBE

A product sells for €28 per unit, with a variable cost of €18 per unit and fixed costs of €5 000 per year. Budgeted sales are 900 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €5 000p = €28v = €18budget = 900
MS = %
6.Hard
Q€revenuetotal costfixed costBE

A product sells for €8 per unit, with a variable cost of €4 per unit and fixed costs of €20 000 per year. Budgeted sales are 5 750 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €20 000p = €8v = €4budget = 5 750
MS = %

Answer key

  1. 1. S = 75000 €
  2. 2. S = 400000 €
  3. 3. Q = 1300 units
  4. 4. Q = 2200 units
  5. 5. MS = 44.44 %
  6. 6. MS = 13.04 %

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