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€revenuetotal costfixed costQ = ?

A company sells a product for €25 per unit. The variable cost is €20 per unit and fixed costs are €25 000 per month. How many units Q must it sell per month to break even?

F = €25 000p = €25v = €20
Q = units
2.Easy
Q€revenuetotal costfixed costQ = ?

A company sells a product for €33 per unit. The variable cost is €18 per unit and fixed costs are €15 000 per month. How many units Q must it sell per month to break even?

F = €15 000p = €33v = €18
Q = units
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €49 per unit with a variable cost of €45 per unit. Fixed costs are €8 000 per month. How many units Q must be sold per month to make a profit of €6 000?

F = €8 000p = €49v = €45profit = €6 000
Q = units
4.Medium
Q€revenuetotal costfixed cost2400

A company sells 2 400 units at €16 each. The variable cost is €12 per unit and fixed costs are €4 800. Find the degree of operating leverage DOL at this sales level.

Q = 2 400p = €16v = €12F = €4 800
DOL =
5.Hard
Q€revenuetotal costfixed cost1 200+15%%ΔΠ = ?

A company sells 1 200 units at €20 each, with a variable cost of €8 per unit and fixed costs of €9 600. By what percentage %ΔΠ does operating profit change if sales volume rises by 15%?

Q = 1 200p = €20v = €8F = €9 600%ΔQ = +15%
%ΔΠ = %
6.Hard
Q€revenuetotal costfixed cost4 000+5%%ΔΠ = ?

A company sells 4 000 units at €34 each, with a variable cost of €30 per unit and fixed costs of €10 000. By what percentage %ΔΠ does operating profit change if sales volume rises by 5%?

Q = 4 000p = €34v = €30F = €10 000%ΔQ = +5%
%ΔΠ = %

Answer key

  1. 1. Q = 5000 units
  2. 2. Q = 1000 units
  3. 3. Q = 3500 units
  4. 4. DOL = 2
  5. 5. %ΔΠ = 45 %
  6. 6. %ΔΠ = 13.33 %

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