Break-even analysis worksheet with answers

A shop has fixed costs of €150 000 per year. Its variable costs are 50% of sales revenue. What sales revenue S does it need per year to break even?

A caterer expects to sell 800 meals per month. Each meal has a variable cost of €25 and the fixed costs are €8 000 per month. What is the lowest price p per meal at which the caterer breaks even?

A product sells for €35 with a variable cost of €15 per unit. Fixed costs are €10 000 per month and profit is taxed at 25%. How many units Q must be sold per month to earn €3 000 after tax?

A product sells for €15 per unit with a variable cost of €12 per unit. Fixed costs are €7 500 per month. How many units Q must be sold per month to make a profit of €6 000?

A company sells 2 400 units at €12 each, with a variable cost of €8 per unit and fixed costs of €4 800. By what percentage %ΔΠ does operating profit change if sales volume rises by 8%?

A product sells for €14 per unit, with a variable cost of €12 per unit and fixed costs of €10 000 per year. Budgeted sales are 8 000 units. Find the margin of safety MS as a percentage of budgeted sales.