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 cost4380

A product sells for €10 per unit. The variable cost is €6 per unit and the fixed costs are €10 000 per month. Find the monthly profit Π when 4 380 units are sold (a loss is negative).

p = €10v = €6F = €10 000Q = 4 380
Π = €
2.Easy
Q€revenuetotal costfixed costQ = ?

A company sells a product for €17 per unit. The variable cost is €12 per unit and fixed costs are €6 000 per month. How many units Q must it sell per month to break even?

F = €6 000p = €17v = €12
Q = units
3.Medium
Q€revenuetotal costfixed cost1280

A company sells 1 280 units at €11 each. The variable cost is €6 per unit and fixed costs are €4 000. Find the degree of operating leverage DOL at this sales level.

Q = 1 280p = €11v = €6F = €4 000
DOL =
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €22 with a variable cost of €12 per unit. Fixed costs are €10 000 per month and profit is taxed at 20%. How many units Q must be sold per month to earn €2 000 after tax?

p = €22v = €12F = €10 000T = 20%after-tax profit = €2 000
Q = units
5.Hard
Q€revenuetotal costfixed costBE

A product sells for €10 per unit, with a variable cost of €6 per unit and fixed costs of €4 000 per year. Budgeted sales are 1 150 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €4 000p = €10v = €6budget = 1 150
MS = %
6.Hard
F = €18 000, Q = ?sales mix3 × Ap = €15v = €101 × Bp = €25v = €10

A company sells two products. Product A sells for €15 with a variable cost of €10; product B sells for €25 with a variable cost of €10. They sell in a fixed mix of 3 units of A for every 1 of B. Fixed costs are €18 000 per month. Find the total number of units Q (A and B together) needed to break even.

pA = €15, vA = €10pB = €25, vB = €10A : B = 3 : 1F = €18 000
Q = units

Answer key

  1. 1. Π = 7520 €
  2. 2. Q = 1200 units
  3. 3. DOL = 2.667
  4. 4. Q = 1250 units
  5. 5. MS = 13.04 %
  6. 6. Q = 2400 units

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