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
sales€revenuetotal costfixed costsales = ?

A shop has fixed costs of €90 000 per year. Its variable costs are 65% of sales revenue. What sales revenue S does it need per year to break even?

F = €90 000variable costs = 65% · S
S = €
2.Easy
Q€revenuetotal costfixed cost3200

A product sells for €24 per unit. The variable cost is €20 per unit and the fixed costs are €16 000 per month. Find the monthly profit Π when 3 200 units are sold (a loss is negative).

p = €24v = €20F = €16 000Q = 3 200
Π = €
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €14 per unit with a variable cost of €12 per unit. Fixed costs are €5 000 per month. How many units Q must be sold per month to make a profit of €5 000?

F = €5 000p = €14v = €12profit = €5 000
Q = units
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €26 per unit with a variable cost of €6 per unit. Fixed costs are €20 000 per month. How many units Q must be sold per month to make a profit of €20 000?

F = €20 000p = €26v = €6profit = €20 000
Q = units
5.Hard
Q€revenuetotal costfixed costBE

A product sells for €26 per unit, with a variable cost of €20 per unit and fixed costs of €30 000 per year. Budgeted sales are 7 500 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €30 000p = €26v = €20budget = 7 500
MS = %
6.Hard
Q€revenuetotal costfixed costBE

A product sells for €40 per unit, with a variable cost of €25 per unit and fixed costs of €75 000 per year. Budgeted sales are 8 000 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €75 000p = €40v = €25budget = 8 000
MS = %

Answer key

  1. 1. S = 257143 €
  2. 2. Π = −3200 €
  3. 3. Q = 5000 units
  4. 4. Q = 2000 units
  5. 5. MS = 33.33 %
  6. 6. MS = 37.5 %

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