Break-even analysis worksheet with answers

A caterer expects to sell 2 500 meals per month. Each meal has a variable cost of €12 and the fixed costs are €3 750 per month. What is the lowest price p per meal at which the caterer breaks even?

A company sells a product for €40 per unit. The variable cost is €25 per unit and fixed costs are €75 000 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 €15 000 per year and a variable cost of €10 per unit. Method B, more automated, has fixed costs of €20 000 per year and a variable cost of €5 per unit. At what yearly volume Q do both methods cost the same?

A product can be made in two ways. Method A has fixed costs of €25 000 per year and a variable cost of €15 per unit. Method B, more automated, has fixed costs of €34 000 per year and a variable cost of €9 per unit. At what yearly volume Q do both methods cost the same?

A product sells for €36 per unit, with a variable cost of €30 per unit and fixed costs of €3 000 per year. Budgeted sales are 650 units. Find the margin of safety MS as a percentage of budgeted sales.

A company sells 2 500 units at €24 each, with a variable cost of €12 per unit and fixed costs of €24 000. By what percentage %ΔΠ does operating profit change if sales volume rises by 12%?