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.

New worksheetPractise online with hints

For teachers: free to print, copy and use in class. Every new worksheet has new values and its own answer key. A link to ExamProblems on your course page is appreciated.

Name: ____________________   Date: ____________

1.Easy
Q€revenuetotal costfixed costQ = ?

A company sells a product for €28 per unit. The variable cost is €20 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 = €28v = €20
Q = units
2.Easy
Q€revenuetotal costfixed costQ = ?

A company sells a product for €57 per unit. The variable cost is €45 per unit and fixed costs are €24 000 per month. How many units Q must it sell per month to break even?

F = €24 000p = €57v = €45
Q = units
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €16 per unit with a variable cost of €12 per unit. Fixed costs are €20 000 per month. How many units Q must be sold per month to make a profit of €10 000?

F = €20 000p = €16v = €12profit = €10 000
Q = units
4.Medium
Q€revenuetotal costfixed cost1600

A company sells 1 600 units at €14 each. The variable cost is €8 per unit and fixed costs are €6 000. Find the degree of operating leverage DOL at this sales level.

Q = 1 600p = €14v = €8F = €6 000
DOL =
5.Hard
Q€revenuetotal costfixed costBE

A product sells for €14 per unit, with a variable cost of €12 per unit and fixed costs of €10 000 per year. Budgeted sales are 6 000 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €10 000p = €14v = €12budget = 6 000
MS = %
6.Hard
Q€revenuetotal costfixed cost8 000−10%%ΔΠ = ?

A company sells 8 000 units at €20 each, with a variable cost of €15 per unit and fixed costs of €25 000. By what percentage %ΔΠ does operating profit change if sales volume falls by 10%?

Q = 8 000p = €20v = €15F = €25 000%ΔQ = −10%
%ΔΠ = %

Answer key

  1. 1. Q = 5000 units
  2. 2. Q = 2000 units
  3. 3. Q = 7500 units
  4. 4. DOL = 2.667
  5. 5. MS = 16.67 %
  6. 6. %ΔΠ = −26.67 %

Full step-by-step solutions: practise this topic on examproblems.com.