Break-even analysis worksheet with answers

A shop has fixed costs of €90 000 per year. Its variable costs are 70% of sales revenue. What sales revenue S does it need per year to break even?

A company sells a product for €40 per unit. The variable cost is €30 per unit and fixed costs are €25 000 per month. How many units Q must it sell per month to break even?

A product can be made in two ways. Method A has fixed costs of €15 000 per year and a variable cost of €25 per unit. Method B, more automated, has fixed costs of €17 400 per year and a variable cost of €22 per unit. At what yearly volume Q do both methods cost the same?

A product sells for €12 per unit with a variable cost of €4 per unit. Fixed costs are €16 000 per month. How many units Q must be sold per month to make a profit of €10 000?

A company sells 2 500 units at €11 each, with a variable cost of €6 per unit and fixed costs of €10 000. By what percentage %ΔΠ does operating profit change if sales volume falls by 12%?

A company sells two products. Product A sells for €18 with a variable cost of €10; product B sells for €42 with a variable cost of €30. They sell in a fixed mix of 4 units of A for every 1 of B. Fixed costs are €22 000 per month. Find the total number of units Q (A and B together) needed to break even.