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 €53 per unit. The variable cost is €45 per unit and fixed costs are €20 000 per month. How many units Q must it sell per month to break even?

F = €20 000p = €53v = €45
Q = units
2.Easy
Q€revenuetotal costfixed costQ = ?

A company sells a product for €6 per unit. The variable cost is €4 per unit and fixed costs are €4 000 per month. How many units Q must it sell per month to break even?

F = €4 000p = €6v = €4
Q = units
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €30 per unit with a variable cost of €18 per unit. Fixed costs are €24 000 per month. How many units Q must be sold per month to make a profit of €6 000?

F = €24 000p = €30v = €18profit = €6 000
Q = units
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €8 with a variable cost of €4 per unit. Fixed costs are €3 200 per month and profit is taxed at 25%. How many units Q must be sold per month to earn €1 500 after tax?

p = €8v = €4F = €3 200T = 25%after-tax profit = €1 500
Q = units
5.Hard
Q€revenuetotal costfixed costBE

A product sells for €11 per unit, with a variable cost of €6 per unit and fixed costs of €10 000 per year. Budgeted sales are 2 500 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €10 000p = €11v = €6budget = 2 500
MS = %
6.Hard
Q€revenuev = €4v = €9fixed cost2 500Q = ?

A company sells 2 500 units per month at €19 each, with a variable cost of €4 per unit and fixed costs of €15 000 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?

Q = 2 500p = €19v = €4 → €9F = €15 000
Q = units

Answer key

  1. 1. Q = 2500 units
  2. 2. Q = 2000 units
  3. 3. Q = 2500 units
  4. 4. Q = 1300 units
  5. 5. MS = 20 %
  6. 6. Q = 3750 units

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