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 cost1 250

A caterer expects to sell 1 250 meals per month. Each meal has a variable cost of €12 and the fixed costs are €10 000 per month. What is the lowest price p per meal at which the caterer breaks even?

Q = 1 250v = €12F = €10 000
p = €
2.Easy
Q€revenuetotal costfixed costQ = ?

A company sells a product for €32 per unit. The variable cost is €20 per unit and fixed costs are €48 000 per month. How many units Q must it sell per month to break even?

F = €48 000p = €32v = €20
Q = units
3.Medium
Q€revenuetotal costfixed cost6250

A company sells 6 250 units at €16 each. The variable cost is €12 per unit and fixed costs are €20 000. Find the degree of operating leverage DOL at this sales level.

Q = 6 250p = €16v = €12F = €20 000
DOL =
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €14 per unit with a variable cost of €6 per unit. Fixed costs are €40 000 per month. How many units Q must be sold per month to make a profit of €6 000?

F = €40 000p = €14v = €6profit = €6 000
Q = units
5.Hard
F = €49 000, Q = ?sales mix5 × Ap = €20v = €152 × Bp = €37v = €25

A company sells two products. Product A sells for €20 with a variable cost of €15; product B sells for €37 with a variable cost of €25. They sell in a fixed mix of 5 units of A for every 2 of B. Fixed costs are €49 000 per month. Find the total number of units Q (A and B together) needed to break even.

pA = €20, vA = €15pB = €37, vB = €25A : B = 5 : 2F = €49 000
Q = units
6.Hard
F = €11 000, Q = ?sales mix2 × Ap = €13v = €81 × Bp = €42v = €30

A company sells two products. Product A sells for €13 with a variable cost of €8; product B sells for €42 with a variable cost of €30. They sell in a fixed mix of 2 units of A for every 1 of B. Fixed costs are €11 000 per month. Find the total number of units Q (A and B together) needed to break even.

pA = €13, vA = €8pB = €42, vB = €30A : B = 2 : 1F = €11 000
Q = units

Answer key

  1. 1. p = 20 €
  2. 2. Q = 4000 units
  3. 3. DOL = 5
  4. 4. Q = 5750 units
  5. 5. Q = 7000 units
  6. 6. Q = 1500 units

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