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 cost4 000

A caterer expects to sell 4 000 meals per month. Each meal has a variable cost of €8 and the fixed costs are €32 000 per month. What is the lowest price p per meal at which the caterer breaks even?

Q = 4 000v = €8F = €32 000
p = €
2.Easy
Q€revenuetotal costfixed cost6000

A product sells for €7 per unit. The variable cost is €4 per unit and the fixed costs are €12 000 per month. Find the monthly profit Π when 6 000 units are sold (a loss is negative).

p = €7v = €4F = €12 000Q = 6 000
Π = €
3.Medium
Q€revenuetotal costfixed cost5000

A company sells 5 000 units at €24 each. The variable cost is €18 per unit and fixed costs are €24 000. Find the degree of operating leverage DOL at this sales level.

Q = 5 000p = €24v = €18F = €24 000
DOL =
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €35 with a variable cost of €20 per unit. Fixed costs are €30 000 per month and profit is taxed at 20%. How many units Q must be sold per month to earn €9 000 after tax?

p = €35v = €20F = €30 000T = 20%after-tax profit = €9 000
Q = units
5.Hard
F = €20 000, Q = ?sales mix2 × Ap = €20v = €151 × Bp = €35v = €20

A company sells two products. Product A sells for €20 with a variable cost of €15; product B sells for €35 with a variable cost of €20. They sell in a fixed mix of 2 units of A for every 1 of B. Fixed costs are €20 000 per month. Find the total number of units Q (A and B together) needed to break even.

pA = €20, vA = €15pB = €35, vB = €20A : B = 2 : 1F = €20 000
Q = units
6.Hard
F = €27 200, Q = ?sales mix2 × Ap = €12v = €83 × Bp = €30v = €10

A company sells two products. Product A sells for €12 with a variable cost of €8; product B sells for €30 with a variable cost of €10. They sell in a fixed mix of 2 units of A for every 3 of B. Fixed costs are €27 200 per month. Find the total number of units Q (A and B together) needed to break even.

pA = €12, vA = €8pB = €30, vB = €10A : B = 2 : 3F = €27 200
Q = units

Answer key

  1. 1. p = 16 €
  2. 2. Π = 6000 €
  3. 3. DOL = 5
  4. 4. Q = 2750 units
  5. 5. Q = 2400 units
  6. 6. Q = 2000 units

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