Break-even analysis worksheet with answers

A company sells a product for €51 per unit. The variable cost is €45 per unit and fixed costs are €3 000 per month. How many units Q must it sell per month to break even?

A caterer expects to sell 2 500 meals per month. Each meal has a variable cost of €3 and the fixed costs are €6 250 per month. What is the lowest price p per meal at which the caterer breaks even?

A product sells for €65 per unit with a variable cost of €45 per unit. Fixed costs are €40 000 per month. How many units Q must be sold per month to make a profit of €10 000?

A product can be made in two ways. Method A has fixed costs of €30 000 per year and a variable cost of €10 per unit. Method B, more automated, has fixed costs of €38 000 per year and a variable cost of €6 per unit. At what yearly volume Q do both methods cost the same?

A product sells for €29 per unit, with a variable cost of €25 per unit and fixed costs of €4 800 per year. Budgeted sales are 1 500 units. Find the margin of safety MS as a percentage of budgeted sales.

A company sells 1 250 units at €24 each, with a variable cost of €12 per unit and fixed costs of €12 000. By what percentage %ΔΠ does operating profit change if sales volume rises by 12%?