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
sales€revenuetotal costfixed costsales = ?

A shop has fixed costs of €45 000 per year. Its variable costs are 70% of sales revenue. What sales revenue S does it need per year to break even?

F = €45 000variable costs = 70% · S
S = €
2.Easy
Q€revenuetotal costfixed costQ = ?

A company sells a product for €22 per unit. The variable cost is €18 per unit and fixed costs are €3 200 per month. How many units Q must it sell per month to break even?

F = €3 200p = €22v = €18
Q = units
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €24 per unit with a variable cost of €12 per unit. Fixed costs are €12 000 per month. How many units Q must be sold per month to make a profit of €6 000?

F = €12 000p = €24v = €12profit = €6 000
Q = units
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €36 per unit with a variable cost of €30 per unit. Fixed costs are €24 000 per month. How many units Q must be sold per month to make a profit of €12 000?

F = €24 000p = €36v = €30profit = €12 000
Q = units
5.Hard
Q€revenuetotal costfixed costBE

A product sells for €14 per unit, with a variable cost of €8 per unit and fixed costs of €15 000 per year. Budgeted sales are 3 130 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €15 000p = €14v = €8budget = 3 130
MS = %
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 €15 000 per year. Budgeted sales are 7 500 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €15 000p = €15v = €12budget = 7 500
MS = %

Answer key

  1. 1. S = 150000 €
  2. 2. Q = 800 units
  3. 3. Q = 1500 units
  4. 4. Q = 6000 units
  5. 5. MS = 20.13 %
  6. 6. MS = 33.33 %

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