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 cost800

A product sells for €12 per unit. The variable cost is €6 per unit and the fixed costs are €6 000 per month. Find the monthly profit Π when 800 units are sold (a loss is negative).

p = €12v = €6F = €6 000Q = 800
Π = €
2.Easy
Q€revenuetotal costfixed costQ = ?

A company sells a product for €45 per unit. The variable cost is €25 per unit and fixed costs are €40 000 per month. How many units Q must it sell per month to break even?

F = €40 000p = €45v = €25
Q = units
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €24 per unit with a variable cost of €18 per unit. Fixed costs are €15 000 per month. How many units Q must be sold per month to make a profit of €12 000?

F = €15 000p = €24v = €18profit = €12 000
Q = units
4.Medium
Q€revenuetotal costfixed cost8000

A company sells 8 000 units at €45 each. The variable cost is €25 per unit and fixed costs are €80 000. Find the degree of operating leverage DOL at this sales level.

Q = 8 000p = €45v = €25F = €80 000
DOL =
5.Hard
F = €15 000, Q = ?sales mix2 × Ap = €20v = €151 × Bp = €50v = €30

A company sells two products. Product A sells for €20 with a variable cost of €15; product B sells for €50 with a variable cost of €30. They sell in a fixed mix of 2 units of A for every 1 of B. Fixed costs are €15 000 per month. Find the total number of units Q (A and B together) needed to break even.

pA = €20, vA = €15pB = €50, vB = €30A : B = 2 : 1F = €15 000
Q = units
6.Hard
F = €42 000, Q = ?sales mix3 × Ap = €21v = €152 × Bp = €27v = €15

A company sells two products. Product A sells for €21 with a variable cost of €15; product B sells for €27 with a variable cost of €15. They sell in a fixed mix of 3 units of A for every 2 of B. Fixed costs are €42 000 per month. Find the total number of units Q (A and B together) needed to break even.

pA = €21, vA = €15pB = €27, vB = €15A : B = 3 : 2F = €42 000
Q = units

Answer key

  1. 1. Π = −1200 €
  2. 2. Q = 2000 units
  3. 3. Q = 4500 units
  4. 4. DOL = 2
  5. 5. Q = 1500 units
  6. 6. Q = 5000 units

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