Break-even analysis worksheet with answers

A product sells for €14 per unit. The variable cost is €8 per unit and the fixed costs are €12 000 per month. Find the monthly profit Π when 3 500 units are sold (a loss is negative).

A caterer expects to sell 800 meals per month. Each meal has a variable cost of €15 and the fixed costs are €1 600 per month. What is the lowest price p per meal at which the caterer breaks even?

A product sells for €9 per unit with a variable cost of €4 per unit. Fixed costs are €25 000 per month. How many units Q must be sold per month to make a profit of €5 000?

A product sells for €27 per unit with a variable cost of €15 per unit. Fixed costs are €14 400 per month. How many units Q must be sold per month to make a profit of €12 000?

A product sells for €60 per unit, with a variable cost of €45 per unit and fixed costs of €30 000 per year. Budgeted sales are 2 600 units. Find the margin of safety MS as a percentage of budgeted sales.

A company sells 6 000 units per month at €65 each, with a variable cost of €45 per unit and fixed costs of €80 000 per month. The variable cost rises by €5 per unit and the price stays the same. How many units Q must now be sold per month to keep the same profit?