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 cost3000

A product sells for €17 per unit. The variable cost is €12 per unit and the fixed costs are €20 000 per month. Find the monthly profit Π when 3 000 units are sold (a loss is negative).

p = €17v = €12F = €20 000Q = 3 000
Π = €
2.Easy
Q€revenuetotal costfixed costQ = ?

A company sells a product for €40 per unit. The variable cost is €25 per unit and fixed costs are €12 000 per month. How many units Q must it sell per month to break even?

F = €12 000p = €40v = €25
Q = units
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €37 per unit with a variable cost of €25 per unit. Fixed costs are €12 000 per month. How many units Q must be sold per month to make a profit of €6 000?

F = €12 000p = €37v = €25profit = €6 000
Q = units
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €27 per unit with a variable cost of €12 per unit. Fixed costs are €18 000 per month. How many units Q must be sold per month to make a profit of €12 000?

F = €18 000p = €27v = €12profit = €12 000
Q = units
5.Hard
Q€revenuetotal costfixed costBE

A product sells for €30 per unit, with a variable cost of €25 per unit and fixed costs of €20 000 per year. Budgeted sales are 4 600 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €20 000p = €30v = €25budget = 4 600
MS = %
6.Hard
Q€revenuetotal costfixed costBE

A product sells for €11 per unit, with a variable cost of €8 per unit and fixed costs of €12 000 per year. Budgeted sales are 7 200 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €12 000p = €11v = €8budget = 7 200
MS = %

Answer key

  1. 1. Π = −5000 €
  2. 2. Q = 800 units
  3. 3. Q = 1500 units
  4. 4. Q = 2000 units
  5. 5. MS = 13.04 %
  6. 6. MS = 44.44 %

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