Break-even analysis worksheet with answers

A company sells a product for €19 per unit. The variable cost is €15 per unit and fixed costs are €10 000 per month. How many units Q must it sell per month to break even?

A caterer expects to sell 1 000 meals per month. Each meal has a variable cost of €4 and the fixed costs are €4 000 per month. What is the lowest price p per meal at which the caterer breaks even?

A product sells for €31 per unit with a variable cost of €25 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?

A company sells 1 500 units at €26 each. The variable cost is €20 per unit and fixed costs are €3 000. Find the degree of operating leverage DOL at this sales level.

A product sells for €28 per unit, with a variable cost of €18 per unit and fixed costs of €20 000 per year. Budgeted sales are 2 300 units. Find the margin of safety MS as a percentage of budgeted sales.

A product sells for €33 per unit, with a variable cost of €30 per unit and fixed costs of €7 500 per year. Budgeted sales are 3 130 units. Find the margin of safety MS as a percentage of budgeted sales.