Break-even analysis worksheet with answers

A shop has fixed costs of €120 000 per year. Its variable costs are 75% of sales revenue. What sales revenue S does it need per year to break even?

A company sells a product for €16 per unit. The variable cost is €4 per unit and fixed costs are €12 000 per month. How many units Q must it sell per month to break even?

A product can be made in two ways. Method A has fixed costs of €10 000 per year and a variable cost of €20 per unit. Method B, more automated, has fixed costs of €14 000 per year and a variable cost of €16 per unit. At what yearly volume Q do both methods cost the same?

A product sells for €11 with a variable cost of €6 per unit. Fixed costs are €7 500 per month and profit is taxed at 20%. How many units Q must be sold per month to earn €4 000 after tax?

A company sells 2 400 units at €35 each, with a variable cost of €25 per unit and fixed costs of €15 000. By what percentage %ΔΠ does operating profit change if sales volume rises by 10%?

A company sells two products. Product A sells for €19 with a variable cost of €15; product B sells for €28 with a variable cost of €20. They sell in a fixed mix of 2 units of A for every 3 of B. Fixed costs are €12 800 per month. Find the total number of units Q (A and B together) needed to break even.