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 €55 per unit. The variable cost is €45 per unit and fixed costs are €10 000 per month. How many units Q must it sell per month to break even?

F = €10 000p = €55v = €45
Q = units
2.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 €9 600 per month. How many units Q must it sell per month to break even?

F = €9 600p = €28v = €20
Q = units
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €13 per unit with a variable cost of €8 per unit. Fixed costs are €7 500 per month. How many units Q must be sold per month to make a profit of €6 000?

F = €7 500p = €13v = €8profit = €6 000
Q = units
4.Medium
Q€ABQ = ?

A product can be made in two ways. Method A has fixed costs of €25 000 per year and a variable cost of €18 per unit. Method B, more automated, has fixed costs of €29 000 per year and a variable cost of €16 per unit. At what yearly volume Q do both methods cost the same?

FA = €25 000vA = €18FB = €29 000vB = €16
Q = units
5.Hard
Q€revenuetotal costfixed costBE

A product sells for €35 per unit, with a variable cost of €25 per unit and fixed costs of €5 000 per year. Budgeted sales are 800 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €5 000p = €35v = €25budget = 800
MS = %
6.Hard
Q€revenuetotal costfixed cost6 400−8%%ΔΠ = ?

A company sells 6 400 units at €30 each, with a variable cost of €15 per unit and fixed costs of €60 000. By what percentage %ΔΠ does operating profit change if sales volume falls by 8%?

Q = 6 400p = €30v = €15F = €60 000%ΔQ = −8%
%ΔΠ = %

Answer key

  1. 1. Q = 1000 units
  2. 2. Q = 1200 units
  3. 3. Q = 2700 units
  4. 4. Q = 2000 units
  5. 5. MS = 37.5 %
  6. 6. %ΔΠ = −21.33 %

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