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€revenuetotal costfixed costQ = ?

A company sells a product for €35 per unit. The variable cost is €30 per unit and fixed costs are €20 000 per month. How many units Q must it sell per month to break even?

F = €20 000p = €35v = €30
Q = units
2.Easy
Q€revenuetotal costfixed costQ = ?

A company sells a product for €24 per unit. The variable cost is €18 per unit and fixed costs are €24 000 per month. How many units Q must it sell per month to break even?

F = €24 000p = €24v = €18
Q = units
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €40 per unit with a variable cost of €20 per unit. Fixed costs are €40 000 per month. How many units Q must be sold per month to make a profit of €6 000?

F = €40 000p = €40v = €20profit = €6 000
Q = units
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €24 per unit with a variable cost of €4 per unit. Fixed costs are €80 000 per month. How many units Q must be sold per month to make a profit of €2 000?

F = €80 000p = €24v = €4profit = €2 000
Q = units
5.Hard
F = €13 500, Q = ?sales mix4 × Ap = €11v = €81 × Bp = €30v = €15

A company sells two products. Product A sells for €11 with a variable cost of €8; product B sells for €30 with a variable cost of €15. They sell in a fixed mix of 4 units of A for every 1 of B. Fixed costs are €13 500 per month. Find the total number of units Q (A and B together) needed to break even.

pA = €11, vA = €8pB = €30, vB = €15A : B = 4 : 1F = €13 500
Q = units
6.Hard
Q€revenuetotal costfixed costBE

A product sells for €10 per unit, with a variable cost of €8 per unit and fixed costs of €4 000 per year. Budgeted sales are 3 000 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €4 000p = €10v = €8budget = 3 000
MS = %

Answer key

  1. 1. Q = 4000 units
  2. 2. Q = 4000 units
  3. 3. Q = 2300 units
  4. 4. Q = 4100 units
  5. 5. Q = 2500 units
  6. 6. MS = 33.33 %

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