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
sales€revenuetotal costfixed costsales = ?

A shop has fixed costs of €90 000 per year. Its variable costs are 75% of sales revenue. What sales revenue S does it need per year to break even?

F = €90 000variable costs = 75% · S
S = €
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 €3 000 per month. How many units Q must it sell per month to break even?

F = €3 000p = €28v = €25
Q = units
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €22 per unit with a variable cost of €12 per unit. Fixed costs are €40 000 per month. How many units Q must be sold per month to make a profit of €20 000?

F = €40 000p = €22v = €12profit = €20 000
Q = units
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €38 with a variable cost of €18 per unit. Fixed costs are €100 000 per month and profit is taxed at 20%. How many units Q must be sold per month to earn €50 000 after tax?

p = €38v = €18F = €100 000T = 20%after-tax profit = €50 000
Q = units
5.Hard
Q€revenuetotal costfixed costBE

A product sells for €40 per unit, with a variable cost of €30 per unit and fixed costs of €5 000 per year. Budgeted sales are 580 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €5 000p = €40v = €30budget = 580
MS = %
6.Hard
Q€revenuetotal costfixed costBE

A product sells for €29 per unit, with a variable cost of €25 per unit and fixed costs of €6 000 per year. Budgeted sales are 1 720 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €6 000p = €29v = €25budget = 1 720
MS = %

Answer key

  1. 1. S = 360000 €
  2. 2. Q = 1000 units
  3. 3. Q = 6000 units
  4. 4. Q = 8125 units
  5. 5. MS = 13.79 %
  6. 6. MS = 12.79 %

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