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 €30 per unit. The variable cost is €15 per unit and fixed costs are €7 500 per month. How many units Q must it sell per month to break even?

F = €7 500p = €30v = €15
Q = units
2.Easy
Q€revenuetotal costfixed costQ = ?

A company sells a product for €28 per unit. The variable cost is €25 per unit and fixed costs are €1 500 per month. How many units Q must it sell per month to break even?

F = €1 500p = €28v = €25
Q = units
3.Medium
Q€revenuetotal costfixed cost7500

A company sells 7 500 units at €26 each. The variable cost is €6 per unit and fixed costs are €50 000. Find the degree of operating leverage DOL at this sales level.

Q = 7 500p = €26v = €6F = €50 000
DOL =
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €28 with a variable cost of €20 per unit. Fixed costs are €20 000 per month and profit is taxed at 25%. How many units Q must be sold per month to earn €6 000 after tax?

p = €28v = €20F = €20 000T = 25%after-tax profit = €6 000
Q = units
5.Hard
Q€revenuetotal costfixed costBE

A product sells for €18 per unit, with a variable cost of €6 per unit and fixed costs of €60 000 per year. Budgeted sales are 8 000 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €60 000p = €18v = €6budget = 8 000
MS = %
6.Hard
Q€revenuetotal costfixed costBE

A product sells for €23 per unit, with a variable cost of €15 per unit and fixed costs of €9 600 per year. Budgeted sales are 1 380 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €9 600p = €23v = €15budget = 1 380
MS = %

Answer key

  1. 1. Q = 500 units
  2. 2. Q = 500 units
  3. 3. DOL = 1.5
  4. 4. Q = 3500 units
  5. 5. MS = 37.5 %
  6. 6. MS = 13.04 %

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