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 €48 per unit. The variable cost is €45 per unit and fixed costs are €2 400 per month. How many units Q must it sell per month to break even?

F = €2 400p = €48v = €45
Q = units
2.Easy
Q€revenuetotal costfixed costQ = ?

A company sells a product for €25 per unit. The variable cost is €20 per unit and fixed costs are €2 500 per month. How many units Q must it sell per month to break even?

F = €2 500p = €25v = €20
Q = units
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €23 per unit with a variable cost of €18 per unit. Fixed costs are €12 500 per month. How many units Q must be sold per month to make a profit of €12 000?

F = €12 500p = €23v = €18profit = €12 000
Q = units
4.Medium
Q€ABQ = ?

A product can be made in two ways. Method A has fixed costs of €30 000 per year and a variable cost of €20 per unit. Method B, more automated, has fixed costs of €60 000 per year and a variable cost of €14 per unit. At what yearly volume Q do both methods cost the same?

FA = €30 000vA = €20FB = €60 000vB = €14
Q = units
5.Hard
Q€revenuetotal costfixed costBE

A product sells for €47 per unit, with a variable cost of €45 per unit and fixed costs of €2 000 per year. Budgeted sales are 1 150 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €2 000p = €47v = €45budget = 1 150
MS = %
6.Hard
Q€revenuetotal costfixed costBE

A product sells for €12 per unit, with a variable cost of €8 per unit and fixed costs of €20 000 per year. Budgeted sales are 7 500 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €20 000p = €12v = €8budget = 7 500
MS = %

Answer key

  1. 1. Q = 800 units
  2. 2. Q = 500 units
  3. 3. Q = 4900 units
  4. 4. Q = 5000 units
  5. 5. MS = 13.04 %
  6. 6. MS = 33.33 %

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