Break-even analysis worksheet with answers

A shop has fixed costs of €150 000 per year. Its variable costs are 55% of sales revenue. What sales revenue S does it need per year to break even?

A shop has fixed costs of €60 000 per year. Its variable costs are 55% of sales revenue. What sales revenue S does it need per year to break even?

A product can be made in two ways. Method A has fixed costs of €10 000 per year and a variable cost of €25 per unit. Method B, more automated, has fixed costs of €16 000 per year and a variable cost of €19 per unit. At what yearly volume Q do both methods cost the same?

A product sells for €32 per unit with a variable cost of €12 per unit. Fixed costs are €10 000 per month. How many units Q must be sold per month to make a profit of €5 000?

A product sells for €20 per unit, with a variable cost of €15 per unit and fixed costs of €20 000 per year. Budgeted sales are 7 200 units. Find the margin of safety MS as a percentage of budgeted sales.

A product sells for €29 per unit, with a variable cost of €25 per unit and fixed costs of €16 000 per year. Budgeted sales are 6 000 units. Find the margin of safety MS as a percentage of budgeted sales.