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 €27 per unit. The variable cost is €12 per unit and fixed costs are €15 000 per month. How many units Q must it sell per month to break even?

F = €15 000p = €27v = €12
Q = units
2.Easy
Q€revenuetotal costfixed costQ = ?

A company sells a product for €28 per unit. The variable cost is €25 per unit and fixed costs are €4 500 per month. How many units Q must it sell per month to break even?

F = €4 500p = €28v = €25
Q = units
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €32 per unit with a variable cost of €12 per unit. Fixed costs are €30 000 per month. How many units Q must be sold per month to make a profit of €6 000?

F = €30 000p = €32v = €12profit = €6 000
Q = units
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €14 per unit with a variable cost of €6 per unit. Fixed costs are €12 000 per month. How many units Q must be sold per month to make a profit of €12 000?

F = €12 000p = €14v = €6profit = €12 000
Q = units
5.Hard
Q€revenuev = €18v = €21fixed cost5 000Q = ?

A company sells 5 000 units per month at €26 each, with a variable cost of €18 per unit and fixed costs of €16 000 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?

Q = 5 000p = €26v = €18 → €21F = €16 000
Q = units
6.Hard
Q€revenuetotal costfixed costBE

A product sells for €32 per unit, with a variable cost of €30 per unit and fixed costs of €5 000 per year. Budgeted sales are 3 500 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €5 000p = €32v = €30budget = 3 500
MS = %

Answer key

  1. 1. Q = 1000 units
  2. 2. Q = 1500 units
  3. 3. Q = 1800 units
  4. 4. Q = 3000 units
  5. 5. Q = 8000 units
  6. 6. MS = 28.57 %

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