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 €28 per unit. The variable cost is €20 per unit and fixed costs are €32 000 per month. How many units Q must it sell per month to break even?

F = €32 000p = €28v = €20
Q = units
2.Easy
Q€revenue (p = ?)total costfixed cost2 000

A caterer expects to sell 2 000 meals per month. Each meal has a variable cost of €25 and the fixed costs are €6 000 per month. What is the lowest price p per meal at which the caterer breaks even?

Q = 2 000v = €25F = €6 000
p = €
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €45 with a variable cost of €30 per unit. Fixed costs are €18 000 per month and profit is taxed at 20%. How many units Q must be sold per month to earn €9 000 after tax?

p = €45v = €30F = €18 000T = 20%after-tax profit = €9 000
Q = units
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €65 with a variable cost of €45 per unit. Fixed costs are €20 000 per month and profit is taxed at 25%. How many units Q must be sold per month to earn €6 000 after tax?

p = €65v = €45F = €20 000T = 25%after-tax profit = €6 000
Q = units
5.Hard
Q€revenuetotal costfixed costBE

A product sells for €24 per unit, with a variable cost of €4 per unit and fixed costs of €16 000 per year. Budgeted sales are 1 440 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €16 000p = €24v = €4budget = 1 440
MS = %
6.Hard
Q€revenuetotal costfixed costBE

A product sells for €36 per unit, with a variable cost of €30 per unit and fixed costs of €15 000 per year. Budgeted sales are 3 000 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €15 000p = €36v = €30budget = 3 000
MS = %

Answer key

  1. 1. Q = 4000 units
  2. 2. p = 28 €
  3. 3. Q = 1950 units
  4. 4. Q = 1400 units
  5. 5. MS = 44.44 %
  6. 6. MS = 16.67 %

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