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.

For teachers: free to print, copy and use in class. Every new worksheet has new values and its own answer key. A link to ExamProblems on your course page is appreciated.

Name: ____________________   Date: ____________

1.Easy
Q€revenue (p = ?)total costfixed cost1 250

A caterer expects to sell 1 250 meals per month. Each meal has a variable cost of €6 and the fixed costs are €10 000 per month. What is the lowest price p per meal at which the caterer breaks even?

Q = 1 250v = €6F = €10 000
p = €
2.Easy
Q€revenuetotal costfixed costQ = ?

A company sells a product for €27 per unit. The variable cost is €15 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 = €27v = €15
Q = units
3.Medium
Q€ABQ = ?

A product can be made in two ways. Method A has fixed costs of €20 000 per year and a variable cost of €18 per unit. Method B, more automated, has fixed costs of €27 500 per year and a variable cost of €13 per unit. At what yearly volume Q do both methods cost the same?

FA = €20 000vA = €18FB = €27 500vB = €13
Q = units
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €30 per unit with a variable cost of €20 per unit. Fixed costs are €8 000 per month. How many units Q must be sold per month to make a profit of €2 000?

F = €8 000p = €30v = €20profit = €2 000
Q = units
5.Hard
F = €4 800, Q = ?sales mix4 × Ap = €11v = €81 × Bp = €42v = €30

A company sells two products. Product A sells for €11 with a variable cost of €8; product B sells for €42 with a variable cost of €30. They sell in a fixed mix of 4 units of A for every 1 of B. Fixed costs are €4 800 per month. Find the total number of units Q (A and B together) needed to break even.

pA = €11, vA = €8pB = €42, vB = €30A : B = 4 : 1F = €4 800
Q = units
6.Hard
Q€revenuev = €4v = €6fixed cost2 400Q = ?

A company sells 2 400 units per month at €12 each, with a variable cost of €4 per unit and fixed costs of €9 600 per month. The variable cost rises by €2 per unit and the price stays the same. How many units Q must now be sold per month to keep the same profit?

Q = 2 400p = €12v = €4 → €6F = €9 600
Q = units

Answer key

  1. 1. p = 14 €
  2. 2. Q = 1000 units
  3. 3. Q = 1500 units
  4. 4. Q = 1000 units
  5. 5. Q = 1000 units
  6. 6. Q = 3200 units

Full step-by-step solutions: practise this topic on examproblems.com.