1.Easy
A company sells a product for €27 per unit. The variable cost is €15 per unit and fixed costs are €48 000 per month. How many units Q must it sell per month to break even?
F = €48 000p = €27v = €15
Q = units
Break-even analysis worksheet with answers
2.Easy
A product sells for €7 per unit. The variable cost is €4 per unit and the fixed costs are €1 500 per month. Find the monthly profit Π when 1 000 units are sold (a loss is negative).
p = €7v = €4F = €1 500Q = 1 000
Π = €
3.Medium
A product sells for €40 per unit with a variable cost of €20 per unit. Fixed costs are €20 000 per month. How many units Q must be sold per month to make a profit of €20 000?
F = €20 000p = €40v = €20profit = €20 000
Q = units
4.Medium
A product sells for €13 per unit with a variable cost of €8 per unit. Fixed costs are €6 000 per month. How many units Q must be sold per month to make a profit of €2 000?
F = €6 000p = €13v = €8profit = €2 000
Q = units
5.Hard
A company sells 630 units at €10 each, with a variable cost of €8 per unit and fixed costs of €1 000. By what percentage %ΔΠ does operating profit change if sales volume rises by 5%?
Q = 630p = €10v = €8F = €1 000%ΔQ = +5%
%ΔΠ = %
6.Hard
A company sells 3 750 units per month at €30 each, with a variable cost of €20 per unit and fixed costs of €25 000 per month. The variable cost rises by €5 per unit and the price stays the same. How many units Q must now be sold per month to keep the same profit?
Q = 3 750p = €30v = €20 → €25F = €25 000
Q = units
Answer key
- 1. Q = 4000 units
- 2. Π = 1500 €
- 3. Q = 2000 units
- 4. Q = 1600 units
- 5. %ΔΠ = 24.23 %
- 6. Q = 7500 units
Full step-by-step solutions: practise this topic on examproblems.com.