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 €55 per unit. The variable cost is €45 per unit and fixed costs are €5 000 per month. How many units Q must it sell per month to break even?

F = €5 000p = €55v = €45
Q = units
2.Easy
Q€revenuetotal costfixed cost2000

A product sells for €40 per unit. The variable cost is €30 per unit and the fixed costs are €10 000 per month. Find the monthly profit Π when 2 000 units are sold (a loss is negative).

p = €40v = €30F = €10 000Q = 2 000
Π = €
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €33 with a variable cost of €30 per unit. Fixed costs are €3 600 per month and profit is taxed at 20%. How many units Q must be sold per month to earn €1 500 after tax?

p = €33v = €30F = €3 600T = 20%after-tax profit = €1 500
Q = units
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €28 per unit with a variable cost of €8 per unit. Fixed costs are €50 000 per month. How many units Q must be sold per month to make a profit of €2 000?

F = €50 000p = €28v = €8profit = €2 000
Q = units
5.Hard
Q€revenuetotal costfixed costBE

A product sells for €10 per unit, with a variable cost of €4 per unit and fixed costs of €7 200 per year. Budgeted sales are 1 920 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €7 200p = €10v = €4budget = 1 920
MS = %
6.Hard
Q€revenuetotal costfixed costBE

A product sells for €36 per unit, with a variable cost of €30 per unit and fixed costs of €7 200 per year. Budgeted sales are 1 680 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €7 200p = €36v = €30budget = 1 680
MS = %

Answer key

  1. 1. Q = 500 units
  2. 2. Π = 10000 €
  3. 3. Q = 1825 units
  4. 4. Q = 2600 units
  5. 5. MS = 37.5 %
  6. 6. MS = 28.57 %

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