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 €20 per unit. The variable cost is €18 per unit and fixed costs are €2 000 per month. How many units Q must it sell per month to break even?

F = €2 000p = €20v = €18
Q = units
2.Easy
sales€revenuetotal costfixed costsales = ?

A shop has fixed costs of €150 000 per year. Its variable costs are 60% of sales revenue. What sales revenue S does it need per year to break even?

F = €150 000variable costs = 60% · S
S = €
3.Medium
Q€revenuetotal costfixed cost1250

A company sells 1 250 units at €18 each. The variable cost is €12 per unit and fixed costs are €6 000. Find the degree of operating leverage DOL at this sales level.

Q = 1 250p = €18v = €12F = €6 000
DOL =
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €28 with a variable cost of €25 per unit. Fixed costs are €15 000 per month and profit is taxed at 20%. How many units Q must be sold per month to earn €3 000 after tax?

p = €28v = €25F = €15 000T = 20%after-tax profit = €3 000
Q = units
5.Hard
F = €4 000, Q = ?sales mix3 × Ap = €9v = €51 × Bp = €28v = €20

A company sells two products. Product A sells for €9 with a variable cost of €5; product B sells for €28 with a variable cost of €20. They sell in a fixed mix of 3 units of A for every 1 of B. Fixed costs are €4 000 per month. Find the total number of units Q (A and B together) needed to break even.

pA = €9, vA = €5pB = €28, vB = €20A : B = 3 : 1F = €4 000
Q = units
6.Hard
Q€revenuetotal costfixed cost2 400+8%%ΔΠ = ?

A company sells 2 400 units at €25 each, with a variable cost of €20 per unit and fixed costs of €7 500. By what percentage %ΔΠ does operating profit change if sales volume rises by 8%?

Q = 2 400p = €25v = €20F = €7 500%ΔQ = +8%
%ΔΠ = %

Answer key

  1. 1. Q = 1000 units
  2. 2. S = 375000 €
  3. 3. DOL = 5
  4. 4. Q = 6250 units
  5. 5. Q = 800 units
  6. 6. %ΔΠ = 21.33 %

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