Break-even analysis worksheet with answers

A product sells for €11 per unit. The variable cost is €8 per unit and the fixed costs are €7 500 per month. Find the monthly profit Π when 3 130 units are sold (a loss is negative).

A company sells a product for €29 per unit. The variable cost is €25 per unit and fixed costs are €8 000 per month. How many units Q must it sell per month to break even?

A product sells for €50 per unit with a variable cost of €45 per unit. Fixed costs are €10 000 per month. How many units Q must be sold per month to make a profit of €6 000?

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 €22 500 per year and a variable cost of €10 per unit. At what yearly volume Q do both methods cost the same?

A company sells 2 500 units per month at €27 each, with a variable cost of €15 per unit and fixed costs of €24 000 per month. The variable cost rises by €2 per unit and the price stays the same. How many units Q must now be sold per month to keep the same profit?

A product sells for €20 per unit, with a variable cost of €12 per unit and fixed costs of €16 000 per year. Budgeted sales are 2 600 units. Find the margin of safety MS as a percentage of budgeted sales.