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 €26 per unit. The variable cost is €6 per unit and fixed costs are €40 000 per month. How many units Q must it sell per month to break even?

F = €40 000p = €26v = €6
Q = units
2.Easy
Q€revenuetotal costfixed cost1500

A product sells for €13 per unit. The variable cost is €8 per unit and the fixed costs are €5 000 per month. Find the monthly profit Π when 1 500 units are sold (a loss is negative).

p = €13v = €8F = €5 000Q = 1 500
Π = €
3.Medium
Q€ABQ = ?

A product can be made in two ways. Method A has fixed costs of €30 000 per year and a variable cost of €18 per unit. Method B, more automated, has fixed costs of €37 500 per year and a variable cost of €13 per unit. At what yearly volume Q do both methods cost the same?

FA = €30 000vA = €18FB = €37 500vB = €13
Q = units
4.Medium
Q€ABQ = ?

A product can be made in two ways. Method A has fixed costs of €20 000 per year and a variable cost of €18 per unit. Method B, more automated, has fixed costs of €32 500 per year and a variable cost of €13 per unit. At what yearly volume Q do both methods cost the same?

FA = €20 000vA = €18FB = €32 500vB = €13
Q = units
5.Hard
Q€revenuev = €12v = €14fixed cost1 000Q = ?

A company sells 1 000 units per month at €24 each, with a variable cost of €12 per unit and fixed costs of €6 000 per month. The variable cost rises by €2 per unit and the price stays the same. How many units Q must now be sold per month to keep the same profit?

Q = 1 000p = €24v = €12 → €14F = €6 000
Q = units
6.Hard
F = €12 800, Q = ?sales mix2 × Ap = €19v = €151 × Bp = €18v = €10

A company sells two products. Product A sells for €19 with a variable cost of €15; product B sells for €18 with a variable cost of €10. They sell in a fixed mix of 2 units of A for every 1 of B. Fixed costs are €12 800 per month. Find the total number of units Q (A and B together) needed to break even.

pA = €19, vA = €15pB = €18, vB = €10A : B = 2 : 1F = €12 800
Q = units

Answer key

  1. 1. Q = 2000 units
  2. 2. Π = 2500 €
  3. 3. Q = 1500 units
  4. 4. Q = 2500 units
  5. 5. Q = 1200 units
  6. 6. Q = 2400 units

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