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 cost5000

A product sells for €26 per unit. The variable cost is €20 per unit and the fixed costs are €24 000 per month. Find the monthly profit Π when 5 000 units are sold (a loss is negative).

p = €26v = €20F = €24 000Q = 5 000
Π = €
2.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 €1 600 per month. How many units Q must it sell per month to break even?

F = €1 600p = €20v = €18
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 €45 with a variable cost of €25 per unit. Fixed costs are €16 000 per month and profit is taxed at 25%. How many units Q must be sold per month to earn €3 000 after tax?

p = €45v = €25F = €16 000T = 25%after-tax profit = €3 000
Q = units
5.Hard
Q€revenuetotal costfixed cost1 200−20%%ΔΠ = ?

A company sells 1 200 units at €40 each, with a variable cost of €20 per unit and fixed costs of €16 000. By what percentage %ΔΠ does operating profit change if sales volume falls by 20%?

Q = 1 200p = €40v = €20F = €16 000%ΔQ = −20%
%ΔΠ = %
6.Hard
F = €10 200, Q = ?sales mix2 × Ap = €18v = €153 × Bp = €35v = €20

A company sells two products. Product A sells for €18 with a variable cost of €15; product B sells for €35 with a variable cost of €20. They sell in a fixed mix of 2 units of A for every 3 of B. Fixed costs are €10 200 per month. Find the total number of units Q (A and B together) needed to break even.

pA = €18, vA = €15pB = €35, vB = €20A : B = 2 : 3F = €10 200
Q = units

Answer key

  1. 1. Π = 6000 €
  2. 2. Q = 800 units
  3. 3. Q = 2500 units
  4. 4. Q = 1000 units
  5. 5. %ΔΠ = −60 %
  6. 6. Q = 1000 units

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