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
sales€revenuetotal costfixed costsales = ?

A shop has fixed costs of €50 000 per year. Its variable costs are 75% of sales revenue. What sales revenue S does it need per year to break even?

F = €50 000variable costs = 75% · S
S = €
2.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 €16 000 per month. How many units Q must it sell per month to break even?

F = €16 000p = €53v = €45
Q = units
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €20 with a variable cost of €18 per unit. Fixed costs are €2 000 per month and profit is taxed at 20%. How many units Q must be sold per month to earn €1 000 after tax?

p = €20v = €18F = €2 000T = 20%after-tax profit = €1 000
Q = units
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €16 per unit with a variable cost of €8 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 = €16v = €8profit = €6 000
Q = units
5.Hard
Q€revenuetotal costfixed costBE

A product sells for €30 per unit, with a variable cost of €15 per unit and fixed costs of €12 000 per year. Budgeted sales are 1 200 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €12 000p = €30v = €15budget = 1 200
MS = %
6.Hard
Q€revenuetotal costfixed costBE

A product sells for €17 per unit, with a variable cost of €15 per unit and fixed costs of €5 000 per year. Budgeted sales are 3 250 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €5 000p = €17v = €15budget = 3 250
MS = %

Answer key

  1. 1. S = 200000 €
  2. 2. Q = 2000 units
  3. 3. Q = 1625 units
  4. 4. Q = 3250 units
  5. 5. MS = 33.33 %
  6. 6. MS = 23.08 %

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