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

A shop has fixed costs of €150 000 per year. Its variable costs are 40% of sales revenue. What sales revenue S does it need per year to break even?

F = €150 000variable costs = 40% · S

S = €

2.Easy

A product sells for €22 per unit. The variable cost is €20 per unit and the fixed costs are €1 000 per month. Find the monthly profit Π when 630 units are sold (a loss is negative).

p = €22v = €20F = €1 000Q = 630

Π = €

3.Medium

A company sells 1 200 units at €34 each. The variable cost is €30 per unit and fixed costs are €4 000. Find the degree of operating leverage DOL at this sales level.

Q = 1 200p = €34v = €30F = €4 000

DOL =

4.Medium

A company sells 1 000 units at €50 each. The variable cost is €45 per unit and fixed costs are €4 000. Find the degree of operating leverage DOL at this sales level.

Q = 1 000p = €50v = €45F = €4 000

DOL =

5.Hard

A product sells for €20 per unit, with a variable cost of €18 per unit and fixed costs of €8 000 per year. Budgeted sales are 5 000 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €8 000p = €20v = €18budget = 5 000

MS = %

6.Hard

A product sells for €47 per unit, with a variable cost of €45 per unit and fixed costs of €1 600 per year. Budgeted sales are 1 440 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €1 600p = €47v = €45budget = 1 440

MS = %

Answer key

1. S = 250000 €
2. Π = 260 €
3. DOL = 6
4. DOL = 5
5. MS = 20 %
6. MS = 44.44 %

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