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 €75 000 per year. Its variable costs are 55% of sales revenue. What sales revenue S does it need per year to break even?

F = €75 000variable costs = 55% · S
S = €
2.Easy
Q€revenuetotal costfixed cost3000

A product sells for €26 per unit. The variable cost is €6 per unit and the fixed costs are €40 000 per month. Find the monthly profit Π when 3 000 units are sold (a loss is negative).

p = €26v = €6F = €40 000Q = 3 000
Π = €
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €11 per unit with a variable cost of €6 per unit. Fixed costs are €25 000 per month. How many units Q must be sold per month to make a profit of €5 000?

F = €25 000p = €11v = €6profit = €5 000
Q = units
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €53 per unit with a variable cost of €45 per unit. Fixed costs are €16 000 per month. How many units Q must be sold per month to make a profit of €6 000?

F = €16 000p = €53v = €45profit = €6 000
Q = units
5.Hard
Q€revenuetotal costfixed costBE

A product sells for €32 per unit, with a variable cost of €12 per unit and fixed costs of €50 000 per year. Budgeted sales are 3 130 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €50 000p = €32v = €12budget = 3 130
MS = %
6.Hard
Q€revenuetotal costfixed cost2 250−8%%ΔΠ = ?

A company sells 2 250 units at €24 each, with a variable cost of €18 per unit and fixed costs of €9 000. By what percentage %ΔΠ does operating profit change if sales volume falls by 8%?

Q = 2 250p = €24v = €18F = €9 000%ΔQ = −8%
%ΔΠ = %

Answer key

  1. 1. S = 166667 €
  2. 2. Π = 20000 €
  3. 3. Q = 6000 units
  4. 4. Q = 2750 units
  5. 5. MS = 20.13 %
  6. 6. %ΔΠ = −24 %

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