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€revenue (p = ?)total costfixed cost1 000

A caterer expects to sell 1 000 meals per month. Each meal has a variable cost of €12 and the fixed costs are €2 000 per month. What is the lowest price p per meal at which the caterer breaks even?

Q = 1 000v = €12F = €2 000
p = €
2.Easy
Q€revenuetotal costfixed cost480

A product sells for €30 per unit. The variable cost is €20 per unit and the fixed costs are €8 000 per month. Find the monthly profit Π when 480 units are sold (a loss is negative).

p = €30v = €20F = €8 000Q = 480
Π = €
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €14 per unit with a variable cost of €4 per unit. Fixed costs are €25 000 per month. How many units Q must be sold per month to make a profit of €6 000?

F = €25 000p = €14v = €4profit = €6 000
Q = units
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €28 with a variable cost of €25 per unit. Fixed costs are €15 000 per month and profit is taxed at 20%. How many units Q must be sold per month to earn €3 000 after tax?

p = €28v = €25F = €15 000T = 20%after-tax profit = €3 000
Q = units
5.Hard
Q€revenuetotal costfixed costBE

A product sells for €24 per unit, with a variable cost of €12 per unit and fixed costs of €12 000 per year. Budgeted sales are 1 300 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €12 000p = €24v = €12budget = 1 300
MS = %
6.Hard
Q€revenuetotal costfixed cost1 200+8%%ΔΠ = ?

A company sells 1 200 units at €12 each, with a variable cost of €8 per unit and fixed costs of €3 200. By what percentage %ΔΠ does operating profit change if sales volume rises by 8%?

Q = 1 200p = €12v = €8F = €3 200%ΔQ = +8%
%ΔΠ = %

Answer key

  1. 1. p = 14 €
  2. 2. Π = −3200 €
  3. 3. Q = 3100 units
  4. 4. Q = 6250 units
  5. 5. MS = 23.08 %
  6. 6. %ΔΠ = 24 %

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