Break-even analysis worksheet with answers

A company sells a product for €40 per unit. The variable cost is €30 per unit and fixed costs are €20 000 per month. How many units Q must it sell per month to break even?

A shop has fixed costs of €75 000 per year. Its variable costs are 50% of sales revenue. What sales revenue S does it need per year to break even?

A company sells 6 400 units at €23 each. The variable cost is €15 per unit and fixed costs are €32 000. Find the degree of operating leverage DOL at this sales level.

A product sells for €26 with a variable cost of €6 per unit. Fixed costs are €30 000 per month and profit is taxed at 20%. How many units Q must be sold per month to earn €12 000 after tax?

A company sells 1 600 units per month at €28 each, with a variable cost of €20 per unit and fixed costs of €6 400 per month. The variable cost rises by €3 per unit and the price stays the same. How many units Q must now be sold per month to keep the same profit?

A product sells for €40 per unit, with a variable cost of €30 per unit and fixed costs of €10 000 per year. Budgeted sales are 1 500 units. Find the margin of safety MS as a percentage of budgeted sales.