Break-even analysis worksheet with answers

A company sells a product for €17 per unit. The variable cost is €15 per unit and fixed costs are €1 600 per month. How many units Q must it sell per month to break even?

A shop has fixed costs of €50 000 per year. Its variable costs are 75% of sales revenue. What sales revenue S does it need per year to break even?

A product sells for €19 per unit with a variable cost of €15 per unit. Fixed costs are €10 000 per month. How many units Q must be sold per month to make a profit of €6 000?

A product can be made in two ways. Method A has fixed costs of €15 000 per year and a variable cost of €10 per unit. Method B, more automated, has fixed costs of €27 500 per year and a variable cost of €5 per unit. At what yearly volume Q do both methods cost the same?

A product sells for €18 per unit, with a variable cost of €15 per unit and fixed costs of €15 000 per year. Budgeted sales are 5 750 units. Find the margin of safety MS as a percentage of budgeted sales.

A product sells for €28 per unit, with a variable cost of €18 per unit and fixed costs of €5 000 per year. Budgeted sales are 800 units. Find the margin of safety MS as a percentage of budgeted sales.