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 €14 per unit. The variable cost is €6 per unit and fixed costs are €40 000 per month. How many units Q must it sell per month to break even?

F = €40 000p = €14v = €6
Q = units
2.Easy
Q€revenuetotal costfixed cost1750

A product sells for €24 per unit. The variable cost is €4 per unit and the fixed costs are €20 000 per month. Find the monthly profit Π when 1 750 units are sold (a loss is negative).

p = €24v = €4F = €20 000Q = 1 750
Π = €
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €16 per unit with a variable cost of €8 per unit. Fixed costs are €4 000 per month. How many units Q must be sold per month to make a profit of €2 000?

F = €4 000p = €16v = €8profit = €2 000
Q = units
4.Medium
Q€revenuetotal costfixed cost3000

A company sells 3 000 units at €40 each. The variable cost is €20 per unit and fixed costs are €20 000. Find the degree of operating leverage DOL at this sales level.

Q = 3 000p = €40v = €20F = €20 000
DOL =
5.Hard
Q€revenuetotal costfixed cost1 280−20%%ΔΠ = ?

A company sells 1 280 units at €18 each, with a variable cost of €15 per unit and fixed costs of €2 400. By what percentage %ΔΠ does operating profit change if sales volume falls by 20%?

Q = 1 280p = €18v = €15F = €2 400%ΔQ = −20%
%ΔΠ = %
6.Hard
Q€revenuetotal costfixed costBE

A product sells for €7 per unit, with a variable cost of €4 per unit and fixed costs of €2 400 per year. Budgeted sales are 1 040 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €2 400p = €7v = €4budget = 1 040
MS = %

Answer key

  1. 1. Q = 5000 units
  2. 2. Π = 15000 €
  3. 3. Q = 750 units
  4. 4. DOL = 1.5
  5. 5. %ΔΠ = −53.33 %
  6. 6. MS = 23.08 %

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