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 cost6000

A product sells for €33 per unit. The variable cost is €25 per unit and the fixed costs are €32 000 per month. Find the monthly profit Π when 6 000 units are sold (a loss is negative).

p = €33v = €25F = €32 000Q = 6 000
Π = €
2.Easy
Q€revenuetotal costfixed cost2100

A product sells for €30 per unit. The variable cost is €15 per unit and the fixed costs are €18 000 per month. Find the monthly profit Π when 2 100 units are sold (a loss is negative).

p = €30v = €15F = €18 000Q = 2 100
Π = €
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €33 per unit with a variable cost of €18 per unit. Fixed costs are €75 000 per month. How many units Q must be sold per month to make a profit of €12 000?

F = €75 000p = €33v = €18profit = €12 000
Q = units
4.Medium
Q€ABQ = ?

A product can be made in two ways. Method A has fixed costs of €15 000 per year and a variable cost of €15 per unit. Method B, more automated, has fixed costs of €18 000 per year and a variable cost of €13 per unit. At what yearly volume Q do both methods cost the same?

FA = €15 000vA = €15FB = €18 000vB = €13
Q = units
5.Hard
Q€revenuev = €30v = €33fixed cost2 500Q = ?

A company sells 2 500 units per month at €36 each, with a variable cost of €30 per unit and fixed costs of €12 000 per month. The variable cost rises by €3 per unit and the price stays the same. How many units Q must now be sold per month to keep the same profit?

Q = 2 500p = €36v = €30 → €33F = €12 000
Q = units
6.Hard
F = €9 200, Q = ?sales mix2 × Ap = €20v = €153 × Bp = €27v = €15

A company sells two products. Product A sells for €20 with a variable cost of €15; product B sells for €27 with a variable cost of €15. They sell in a fixed mix of 2 units of A for every 3 of B. Fixed costs are €9 200 per month. Find the total number of units Q (A and B together) needed to break even.

pA = €20, vA = €15pB = €27, vB = €15A : B = 2 : 3F = €9 200
Q = units

Answer key

  1. 1. Π = 16000 €
  2. 2. Π = 13500 €
  3. 3. Q = 5800 units
  4. 4. Q = 1500 units
  5. 5. Q = 5000 units
  6. 6. Q = 1000 units

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