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 70% of sales revenue. What sales revenue S does it need per year to break even?

F = €45 000variable costs = 70% · S
S = €
2.Easy
Q€revenuetotal costfixed costQ = ?

A company sells a product for €42 per unit. The variable cost is €30 per unit and fixed costs are €30 000 per month. How many units Q must it sell per month to break even?

F = €30 000p = €42v = €30
Q = units
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €18 per unit with a variable cost of €8 per unit. Fixed costs are €15 000 per month. How many units Q must be sold per month to make a profit of €6 000?

F = €15 000p = €18v = €8profit = €6 000
Q = units
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €38 per unit with a variable cost of €18 per unit. Fixed costs are €30 000 per month. How many units Q must be sold per month to make a profit of €12 000?

F = €30 000p = €38v = €18profit = €12 000
Q = units
5.Hard
Q€revenuetotal costfixed cost1 600+20%%ΔΠ = ?

A company sells 1 600 units at €27 each, with a variable cost of €15 per unit and fixed costs of €12 000. By what percentage %ΔΠ does operating profit change if sales volume rises by 20%?

Q = 1 600p = €27v = €15F = €12 000%ΔQ = +20%
%ΔΠ = %
6.Hard
Q€revenuetotal costfixed costBE

A product sells for €49 per unit, with a variable cost of €45 per unit and fixed costs of €4 000 per year. Budgeted sales are 1 800 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €4 000p = €49v = €45budget = 1 800
MS = %

Answer key

  1. 1. S = 150000 €
  2. 2. Q = 2500 units
  3. 3. Q = 2100 units
  4. 4. Q = 2100 units
  5. 5. %ΔΠ = 53.33 %
  6. 6. MS = 44.44 %

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