Break-even analysis worksheet with answers

A caterer expects to sell 5 000 meals per month. Each meal has a variable cost of €4 and the fixed costs are €25 000 per month. What is the lowest price p per meal at which the caterer breaks even?

A caterer expects to sell 800 meals per month. Each meal has a variable cost of €12 and the fixed costs are €4 000 per month. What is the lowest price p per meal at which the caterer breaks even?

A company sells 6 000 units at €26 each. The variable cost is €18 per unit and fixed costs are €32 000. Find the degree of operating leverage DOL at this sales level.

A product sells for €23 with a variable cost of €18 per unit. Fixed costs are €20 000 per month and profit is taxed at 20%. How many units Q must be sold per month to earn €10 000 after tax?

A product sells for €22 per unit, with a variable cost of €18 per unit and fixed costs of €4 000 per year. Budgeted sales are 1 400 units. Find the margin of safety MS as a percentage of budgeted sales.

A company sells 2 400 units per month at €20 each, with a variable cost of €8 per unit and fixed costs of €14 400 per month. The variable cost rises by €4 per unit and the price stays the same. How many units Q must now be sold per month to keep the same profit?