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 €34 per unit. The variable cost is €30 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 = €34v = €30
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 €20 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 = €20F = €16 000
p = €
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €50 per unit with a variable cost of €30 per unit. Fixed costs are €50 000 per month. How many units Q must be sold per month to make a profit of €5 000?

F = €50 000p = €50v = €30profit = €5 000
Q = units
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €42 per unit with a variable cost of €30 per unit. Fixed costs are €12 000 per month. How many units Q must be sold per month to make a profit of €12 000?

F = €12 000p = €42v = €30profit = €12 000
Q = units
5.Hard
Q€revenuev = €20v = €22fixed cost3 000Q = ?

A company sells 3 000 units per month at €30 each, with a variable cost of €20 per unit and fixed costs of €20 000 per month. The variable cost rises by €2 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 000p = €30v = €20 → €22F = €20 000
Q = units
6.Hard
Q€revenuetotal costfixed cost7 500+12%%ΔΠ = ?

A company sells 7 500 units at €37 each, with a variable cost of €25 per unit and fixed costs of €60 000. By what percentage %ΔΠ does operating profit change if sales volume rises by 12%?

Q = 7 500p = €37v = €25F = €60 000%ΔQ = +12%
%ΔΠ = %

Answer key

  1. 1. Q = 4000 units
  2. 2. p = 28 €
  3. 3. Q = 2750 units
  4. 4. Q = 2000 units
  5. 5. Q = 3750 units
  6. 6. %ΔΠ = 36 %

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