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 €36 per unit. The variable cost is €30 per unit and fixed costs are €9 000 per month. How many units Q must it sell per month to break even?

F = €9 000p = €36v = €30
Q = units
2.Easy
Q€revenuetotal costfixed costQ = ?

A company sells a product for €23 per unit. The variable cost is €15 per unit and fixed costs are €4 000 per month. How many units Q must it sell per month to break even?

F = €4 000p = €23v = €15
Q = units
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €65 per unit with a variable cost of €45 per unit. Fixed costs are €30 000 per month. How many units Q must be sold per month to make a profit of €10 000?

F = €30 000p = €65v = €45profit = €10 000
Q = units
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €16 per unit with a variable cost of €6 per unit. Fixed costs are €15 000 per month. How many units Q must be sold per month to make a profit of €2 000?

F = €15 000p = €16v = €6profit = €2 000
Q = units
5.Hard
Q€revenuetotal costfixed costBE

A product sells for €35 per unit, with a variable cost of €25 per unit and fixed costs of €50 000 per year. Budgeted sales are 6 250 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €50 000p = €35v = €25budget = 6 250
MS = %
6.Hard
Q€revenuetotal costfixed cost1 280−5%%ΔΠ = ?

A company sells 1 280 units at €29 each, with a variable cost of €25 per unit and fixed costs of €3 200. By what percentage %ΔΠ does operating profit change if sales volume falls by 5%?

Q = 1 280p = €29v = €25F = €3 200%ΔQ = −5%
%ΔΠ = %

Answer key

  1. 1. Q = 1500 units
  2. 2. Q = 500 units
  3. 3. Q = 2000 units
  4. 4. Q = 1700 units
  5. 5. MS = 20 %
  6. 6. %ΔΠ = −13.33 %

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