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 €16 per unit. The variable cost is €8 per unit and fixed costs are €40 000 per month. How many units Q must it sell per month to break even?

F = €40 000p = €16v = €8
Q = units
2.Easy
Q€revenuetotal costfixed cost1120

A product sells for €19 per unit. The variable cost is €4 per unit and the fixed costs are €12 000 per month. Find the monthly profit Π when 1 120 units are sold (a loss is negative).

p = €19v = €4F = €12 000Q = 1 120
Π = €
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €50 per unit with a variable cost of €45 per unit. Fixed costs are €20 000 per month. How many units Q must be sold per month to make a profit of €6 000?

F = €20 000p = €50v = €45profit = €6 000
Q = units
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €42 with a variable cost of €30 per unit. Fixed costs are €60 000 per month and profit is taxed at 20%. How many units Q must be sold per month to earn €12 000 after tax?

p = €42v = €30F = €60 000T = 20%after-tax profit = €12 000
Q = units
5.Hard
Q€revenuetotal costfixed costBE

A product sells for €35 per unit, with a variable cost of €25 per unit and fixed costs of €40 000 per year. Budgeted sales are 4 600 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €40 000p = €35v = €25budget = 4 600
MS = %
6.Hard
Q€revenuetotal costfixed costBE

A product sells for €30 per unit, with a variable cost of €25 per unit and fixed costs of €4 000 per year. Budgeted sales are 1 000 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €4 000p = €30v = €25budget = 1 000
MS = %

Answer key

  1. 1. Q = 5000 units
  2. 2. Π = 4800 €
  3. 3. Q = 5200 units
  4. 4. Q = 6250 units
  5. 5. MS = 13.04 %
  6. 6. MS = 20 %

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