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 €42 per unit. The variable cost is €30 per unit and fixed costs are €12 000 per month. How many units Q must it sell per month to break even?

F = €12 000p = €42v = €30
Q = units
2.Easy
sales€revenuetotal costfixed costsales = ?

A shop has fixed costs of €60 000 per year. Its variable costs are 50% of sales revenue. What sales revenue S does it need per year to break even?

F = €60 000variable costs = 50% · S
S = €
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €35 per unit with a variable cost of €25 per unit. Fixed costs are €25 000 per month. How many units Q must be sold per month to make a profit of €2 000?

F = €25 000p = €35v = €25profit = €2 000
Q = units
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €28 per unit with a variable cost of €8 per unit. Fixed costs are €24 000 per month. How many units Q must be sold per month to make a profit of €10 000?

F = €24 000p = €28v = €8profit = €10 000
Q = units
5.Hard
F = €7 800, Q = ?sales mix2 × Ap = €16v = €81 × Bp = €25v = €15

A company sells two products. Product A sells for €16 with a variable cost of €8; product B sells for €25 with a variable cost of €15. They sell in a fixed mix of 2 units of A for every 1 of B. Fixed costs are €7 800 per month. Find the total number of units Q (A and B together) needed to break even.

pA = €16, vA = €8pB = €25, vB = €15A : B = 2 : 1F = €7 800
Q = units
6.Hard
Q€revenuetotal costfixed cost1 880−8%%ΔΠ = ?

A company sells 1 880 units at €45 each, with a variable cost of €25 per unit and fixed costs of €30 000. By what percentage %ΔΠ does operating profit change if sales volume falls by 8%?

Q = 1 880p = €45v = €25F = €30 000%ΔQ = −8%
%ΔΠ = %

Answer key

  1. 1. Q = 1000 units
  2. 2. S = 120000 €
  3. 3. Q = 2700 units
  4. 4. Q = 1700 units
  5. 5. Q = 900 units
  6. 6. %ΔΠ = −39.58 %

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