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 costQ = ?

A company sells a product for €26 per unit. The variable cost is €20 per unit and fixed costs are €6 000 per month. How many units Q must it sell per month to break even?

F = €6 000p = €26v = €20
Q = units
2.Easy
sales€revenuetotal costfixed costsales = ?

A shop has fixed costs of €36 000 per year. Its variable costs are 60% of sales revenue. What sales revenue S does it need per year to break even?

F = €36 000variable costs = 60% · S
S = €
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €40 per unit with a variable cost of €30 per unit. Fixed costs are €10 000 per month. How many units Q must be sold per month to make a profit of €10 000?

F = €10 000p = €40v = €30profit = €10 000
Q = units
4.Medium
Q€revenuetotal costfixed cost1280

A company sells 1 280 units at €8 each. The variable cost is €6 per unit and fixed costs are €1 600. Find the degree of operating leverage DOL at this sales level.

Q = 1 280p = €8v = €6F = €1 600
DOL =
5.Hard
Q€revenuetotal costfixed cost3 000−15%%ΔΠ = ?

A company sells 3 000 units at €14 each, with a variable cost of €8 per unit and fixed costs of €12 000. By what percentage %ΔΠ does operating profit change if sales volume falls by 15%?

Q = 3 000p = €14v = €8F = €12 000%ΔQ = −15%
%ΔΠ = %
6.Hard
Q€revenuetotal costfixed costBE

A product sells for €37 per unit, with a variable cost of €25 per unit and fixed costs of €48 000 per year. Budgeted sales are 6 400 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €48 000p = €37v = €25budget = 6 400
MS = %

Answer key

  1. 1. Q = 1000 units
  2. 2. S = 90000 €
  3. 3. Q = 2000 units
  4. 4. DOL = 2.667
  5. 5. %ΔΠ = −45 %
  6. 6. MS = 37.5 %

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