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€revenue (p = ?)total costfixed cost5 000

A caterer expects to sell 5 000 meals per month. Each meal has a variable cost of €4 and the fixed costs are €40 000 per month. What is the lowest price p per meal at which the caterer breaks even?

Q = 5 000v = €4F = €40 000
p = €
2.Easy
Q€revenuetotal costfixed costQ = ?

A company sells a product for €22 per unit. The variable cost is €12 per unit and fixed costs are €5 000 per month. How many units Q must it sell per month to break even?

F = €5 000p = €22v = €12
Q = units
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €57 per unit with a variable cost of €45 per unit. Fixed costs are €60 000 per month. How many units Q must be sold per month to make a profit of €12 000?

F = €60 000p = €57v = €45profit = €12 000
Q = units
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €45 per unit with a variable cost of €30 per unit. Fixed costs are €15 000 per month. How many units Q must be sold per month to make a profit of €6 000?

F = €15 000p = €45v = €30profit = €6 000
Q = units
5.Hard
Q€revenuev = €4v = €5fixed cost2 500Q = ?

A company sells 2 500 units per month at €7 each, with a variable cost of €4 per unit and fixed costs of €3 000 per month. The variable cost rises by €1 per unit and the price stays the same. How many units Q must now be sold per month to keep the same profit?

Q = 2 500p = €7v = €4 → €5F = €3 000
Q = units
6.Hard
Q€revenuetotal costfixed cost630+12%%ΔΠ = ?

A company sells 630 units at €17 each, with a variable cost of €12 per unit and fixed costs of €2 500. By what percentage %ΔΠ does operating profit change if sales volume rises by 12%?

Q = 630p = €17v = €12F = €2 500%ΔQ = +12%
%ΔΠ = %

Answer key

  1. 1. p = 12 €
  2. 2. Q = 500 units
  3. 3. Q = 6000 units
  4. 4. Q = 1400 units
  5. 5. Q = 3750 units
  6. 6. %ΔΠ = 58.15 %

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