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 €45 000 per year. Its variable costs are 55% of sales revenue. What sales revenue S does it need per year to break even?

F = €45 000variable costs = 55% · S
S = €
2.Easy
Q€revenuetotal costfixed costQ = ?

A company sells a product for €33 per unit. The variable cost is €30 per unit and fixed costs are €3 600 per month. How many units Q must it sell per month to break even?

F = €3 600p = €33v = €30
Q = units
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €12 per unit with a variable cost of €8 per unit. Fixed costs are €16 000 per month. How many units Q must be sold per month to make a profit of €12 000?

F = €16 000p = €12v = €8profit = €12 000
Q = units
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €40 per unit with a variable cost of €20 per unit. Fixed costs are €24 000 per month. How many units Q must be sold per month to make a profit of €2 000?

F = €24 000p = €40v = €20profit = €2 000
Q = units
5.Hard
Q€revenuetotal costfixed costBE

A product sells for €10 per unit, with a variable cost of €6 per unit and fixed costs of €16 000 per year. Budgeted sales are 6 000 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €16 000p = €10v = €6budget = 6 000
MS = %
6.Hard
Q€revenuev = €6v = €7fixed cost3 000Q = ?

A company sells 3 000 units per month at €8 each, with a variable cost of €6 per unit and fixed costs of €3 000 per month. The variable cost rises by €1 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 = €8v = €6 → €7F = €3 000
Q = units

Answer key

  1. 1. S = 100000 €
  2. 2. Q = 1200 units
  3. 3. Q = 7000 units
  4. 4. Q = 1300 units
  5. 5. MS = 33.33 %
  6. 6. Q = 6000 units

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