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 cost400

A caterer expects to sell 400 meals per month. Each meal has a variable cost of €25 and the fixed costs are €1 200 per month. What is the lowest price p per meal at which the caterer breaks even?

Q = 400v = €25F = €1 200
p = €
2.Easy
Q€revenuetotal costfixed costQ = ?

A company sells a product for €32 per unit. The variable cost is €30 per unit and fixed costs are €2 400 per month. How many units Q must it sell per month to break even?

F = €2 400p = €32v = €30
Q = units
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €40 with a variable cost of €30 per unit. Fixed costs are €40 000 per month and profit is taxed at 25%. How many units Q must be sold per month to earn €12 000 after tax?

p = €40v = €30F = €40 000T = 25%after-tax profit = €12 000
Q = units
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €16 per unit with a variable cost of €8 per unit. Fixed costs are €20 000 per month. How many units Q must be sold per month to make a profit of €6 000?

F = €20 000p = €16v = €8profit = €6 000
Q = units
5.Hard
F = €33 600, Q = ?sales mix3 × Ap = €18v = €122 × Bp = €37v = €25

A company sells two products. Product A sells for €18 with a variable cost of €12; product B sells for €37 with a variable cost of €25. They sell in a fixed mix of 3 units of A for every 2 of B. Fixed costs are €33 600 per month. Find the total number of units Q (A and B together) needed to break even.

pA = €18, vA = €12pB = €37, vB = €25A : B = 3 : 2F = €33 600
Q = units
6.Hard
Q€revenuetotal costfixed costBE

A product sells for €48 per unit, with a variable cost of €45 per unit and fixed costs of €1 500 per year. Budgeted sales are 650 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €1 500p = €48v = €45budget = 650
MS = %

Answer key

  1. 1. p = 28 €
  2. 2. Q = 1200 units
  3. 3. Q = 5600 units
  4. 4. Q = 3250 units
  5. 5. Q = 4000 units
  6. 6. MS = 23.08 %

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