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 €90 000 per year. Its variable costs are 70% of sales revenue. What sales revenue S does it need per year to break even?

F = €90 000variable costs = 70% · S
S = €
2.Easy
sales€revenuetotal costfixed costsales = ?

A shop has fixed costs of €120 000 per year. Its variable costs are 55% of sales revenue. What sales revenue S does it need per year to break even?

F = €120 000variable costs = 55% · S
S = €
3.Medium
Q€revenuetotal costfixed cost4500

A company sells 4 500 units at €12 each. The variable cost is €8 per unit and fixed costs are €6 000. Find the degree of operating leverage DOL at this sales level.

Q = 4 500p = €12v = €8F = €6 000
DOL =
4.Medium
Q€revenuetotal costfixed cost2400

A company sells 2 400 units at €18 each. The variable cost is €15 per unit and fixed costs are €4 500. Find the degree of operating leverage DOL at this sales level.

Q = 2 400p = €18v = €15F = €4 500
DOL =
5.Hard
F = €28 000, Q = ?sales mix4 × Ap = €15v = €101 × Bp = €35v = €20

A company sells two products. Product A sells for €15 with a variable cost of €10; product B sells for €35 with a variable cost of €20. They sell in a fixed mix of 4 units of A for every 1 of B. Fixed costs are €28 000 per month. Find the total number of units Q (A and B together) needed to break even.

pA = €15, vA = €10pB = €35, vB = €20A : B = 4 : 1F = €28 000
Q = units
6.Hard
Q€revenuetotal costfixed costBE

A product sells for €40 per unit, with a variable cost of €20 per unit and fixed costs of €16 000 per year. Budgeted sales are 1 200 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €16 000p = €40v = €20budget = 1 200
MS = %

Answer key

  1. 1. S = 300000 €
  2. 2. S = 266667 €
  3. 3. DOL = 1.5
  4. 4. DOL = 2.667
  5. 5. Q = 4000 units
  6. 6. MS = 33.33 %

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