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.

For teachers: free to print, copy and use in class. Every new worksheet has new values and its own answer key. A link to ExamProblems on your course page is appreciated.

Name: ____________________   Date: ____________

1.Easy
Q€revenuetotal costfixed cost2500

A product sells for €23 per unit. The variable cost is €15 per unit and the fixed costs are €16 000 per month. Find the monthly profit Π when 2 500 units are sold (a loss is negative).

p = €23v = €15F = €16 000Q = 2 500
Π = €
2.Easy
Q€revenue (p = ?)total costfixed cost1 250

A caterer expects to sell 1 250 meals per month. Each meal has a variable cost of €8 and the fixed costs are €1 875 per month. What is the lowest price p per meal at which the caterer breaks even?

Q = 1 250v = €8F = €1 875
p = €
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €38 per unit with a variable cost of €30 per unit. Fixed costs are €16 000 per month. How many units Q must be sold per month to make a profit of €6 000?

F = €16 000p = €38v = €30profit = €6 000
Q = units
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €20 with a variable cost of €18 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 €4 000 after tax?

p = €20v = €18F = €10 000T = 20%after-tax profit = €4 000
Q = units
5.Hard
F = €10 000, Q = ?sales mix3 × Ap = €10v = €51 × Bp = €35v = €25

A company sells two products. Product A sells for €10 with a variable cost of €5; product B sells for €35 with a variable cost of €25. They sell in a fixed mix of 3 units of A for every 1 of B. Fixed costs are €10 000 per month. Find the total number of units Q (A and B together) needed to break even.

pA = €10, vA = €5pB = €35, vB = €25A : B = 3 : 1F = €10 000
Q = units
6.Hard
Q€revenuev = €12v = €13fixed cost8 000Q = ?

A company sells 8 000 units per month at €14 each, with a variable cost of €12 per unit and fixed costs of €8 000 per month. The variable cost rises by €1 per unit and the price stays the same. How many units Q must now be sold per month to keep the same profit?

Q = 8 000p = €14v = €12 → €13F = €8 000
Q = units

Answer key

  1. 1. Π = 4000 €
  2. 2. p = 9.5 €
  3. 3. Q = 2750 units
  4. 4. Q = 7500 units
  5. 5. Q = 1600 units
  6. 6. Q = 16000 units

Full step-by-step solutions: practise this topic on examproblems.com.