Break-even analysis worksheet with answers

A caterer expects to sell 1 000 meals per month. Each meal has a variable cost of €15 and the fixed costs are €4 000 per month. What is the lowest price p per meal at which the caterer breaks even?

A caterer expects to sell 4 000 meals per month. Each meal has a variable cost of €20 and the fixed costs are €20 000 per month. What is the lowest price p per meal at which the caterer breaks even?

A product sells for €31 per unit with a variable cost of €25 per unit. Fixed costs are €6 000 per month. How many units Q must be sold per month to make a profit of €6 000?

A product sells for €26 per unit with a variable cost of €6 per unit. Fixed costs are €30 000 per month. How many units Q must be sold per month to make a profit of €20 000?

A company sells 1 500 units per month at €33 each, with a variable cost of €18 per unit and fixed costs of €15 000 per month. The variable cost rises by €5 per unit and the price stays the same. How many units Q must now be sold per month to keep the same profit?

A product sells for €8 per unit, with a variable cost of €4 per unit and fixed costs of €4 000 per year. Budgeted sales are 1 200 units. Find the margin of safety MS as a percentage of budgeted sales.