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 cost7000

A product sells for €51 per unit. The variable cost is €45 per unit and the fixed costs are €30 000 per month. Find the monthly profit Π when 7 000 units are sold (a loss is negative).

p = €51v = €45F = €30 000Q = 7 000
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 €22 500 per month. How many units Q must it sell per month to break even?

F = €22 500p = €40v = €25
Q = units
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €11 with a variable cost of €8 per unit. Fixed costs are €15 000 per month and profit is taxed at 20%. How many units Q must be sold per month to earn €4 500 after tax?

p = €11v = €8F = €15 000T = 20%after-tax profit = €4 500
Q = units
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €8 per unit with a variable cost of €4 per unit. Fixed costs are €2 000 per month. How many units Q must be sold per month to make a profit of €2 000?

F = €2 000p = €8v = €4profit = €2 000
Q = units
5.Hard
Q€revenuetotal costfixed costBE

A product sells for €60 per unit, with a variable cost of €45 per unit and fixed costs of €7 500 per year. Budgeted sales are 750 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €7 500p = €60v = €45budget = 750
MS = %
6.Hard
Q€revenuev = €6v = €7fixed cost3 750Q = ?

A company sells 3 750 units per month at €8 each, with a variable cost of €6 per unit and fixed costs of €3 000 per month. The variable cost rises by €1 per unit and the price stays the same. How many units Q must now be sold per month to keep the same profit?

Q = 3 750p = €8v = €6 → €7F = €3 000
Q = units

Answer key

  1. 1. Π = 12000 €
  2. 2. Q = 1500 units
  3. 3. Q = 6875 units
  4. 4. Q = 1000 units
  5. 5. MS = 33.33 %
  6. 6. Q = 7500 units

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