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 €7 per unit. The variable cost is €4 per unit and fixed costs are €1 500 per month. How many units Q must it sell per month to break even?

F = €1 500p = €7v = €4
Q = units
2.Easy
Q€revenue (p = ?)total costfixed cost2 000

A caterer expects to sell 2 000 meals per month. Each meal has a variable cost of €6 and the fixed costs are €16 000 per month. What is the lowest price p per meal at which the caterer breaks even?

Q = 2 000v = €6F = €16 000
p = €
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €28 with a variable cost of €8 per unit. Fixed costs are €30 000 per month and profit is taxed at 25%. How many units Q must be sold per month to earn €12 000 after tax?

p = €28v = €8F = €30 000T = 25%after-tax profit = €12 000
Q = units
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €26 with a variable cost of €6 per unit. Fixed costs are €50 000 per month and profit is taxed at 25%. How many units Q must be sold per month to earn €15 000 after tax?

p = €26v = €6F = €50 000T = 25%after-tax profit = €15 000
Q = units
5.Hard
F = €27 200, Q = ?sales mix3 × Ap = €11v = €52 × Bp = €28v = €20

A company sells two products. Product A sells for €11 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 2 of B. Fixed costs are €27 200 per month. Find the total number of units Q (A and B together) needed to break even.

pA = €11, vA = €5pB = €28, vB = €20A : B = 3 : 2F = €27 200
Q = units
6.Hard
Q€revenuetotal costfixed cost1 000+8%%ΔΠ = ?

A company sells 1 000 units at €24 each, with a variable cost of €4 per unit and fixed costs of €10 000. By what percentage %ΔΠ does operating profit change if sales volume rises by 8%?

Q = 1 000p = €24v = €4F = €10 000%ΔQ = +8%
%ΔΠ = %

Answer key

  1. 1. Q = 500 units
  2. 2. p = 14 €
  3. 3. Q = 2300 units
  4. 4. Q = 3500 units
  5. 5. Q = 4000 units
  6. 6. %ΔΠ = 16 %

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