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 €60 000 per year. Its variable costs are 75% of sales revenue. What sales revenue S does it need per year to break even?

F = €60 000variable costs = 75% · S
S = €
2.Easy
Q€revenuetotal costfixed cost1500

A product sells for €16 per unit. The variable cost is €8 per unit and the fixed costs are €20 000 per month. Find the monthly profit Π when 1 500 units are sold (a loss is negative).

p = €16v = €8F = €20 000Q = 1 500
Π = €
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €12 per unit with a variable cost of €4 per unit. Fixed costs are €32 000 per month. How many units Q must be sold per month to make a profit of €12 000?

F = €32 000p = €12v = €4profit = €12 000
Q = units
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €40 per unit with a variable cost of €20 per unit. Fixed costs are €100 000 per month. How many units Q must be sold per month to make a profit of €5 000?

F = €100 000p = €40v = €20profit = €5 000
Q = units
5.Hard
Q€revenuev = €8v = €9fixed cost10 000Q = ?

A company sells 10 000 units per month at €10 each, with a variable cost of €8 per unit and fixed costs of €10 000 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 = 10 000p = €10v = €8 → €9F = €10 000
Q = units
6.Hard
F = €5 100, Q = ?sales mix3 × Ap = €18v = €151 × Bp = €33v = €25

A company sells two products. Product A sells for €18 with a variable cost of €15; product B sells for €33 with a variable cost of €25. They sell in a fixed mix of 3 units of A for every 1 of B. Fixed costs are €5 100 per month. Find the total number of units Q (A and B together) needed to break even.

pA = €18, vA = €15pB = €33, vB = €25A : B = 3 : 1F = €5 100
Q = units

Answer key

  1. 1. S = 240000 €
  2. 2. Π = −8000 €
  3. 3. Q = 5500 units
  4. 4. Q = 5250 units
  5. 5. Q = 20000 units
  6. 6. Q = 1200 units

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