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 cost1400

A product sells for €27 per unit. The variable cost is €15 per unit and the fixed costs are €12 000 per month. Find the monthly profit Π when 1 400 units are sold (a loss is negative).

p = €27v = €15F = €12 000Q = 1 400
Π = €
2.Easy
Q€revenuetotal costfixed costQ = ?

A company sells a product for €20 per unit. The variable cost is €15 per unit and fixed costs are €2 500 per month. How many units Q must it sell per month to break even?

F = €2 500p = €20v = €15
Q = units
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €34 per unit with a variable cost of €30 per unit. Fixed costs are €2 000 per month. How many units Q must be sold per month to make a profit of €2 000?

F = €2 000p = €34v = €30profit = €2 000
Q = units
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €25 per unit with a variable cost of €20 per unit. Fixed costs are €5 000 per month. How many units Q must be sold per month to make a profit of €2 000?

F = €5 000p = €25v = €20profit = €2 000
Q = units
5.Hard
Q€revenuetotal costfixed cost800+15%%ΔΠ = ?

A company sells 800 units at €40 each, with a variable cost of €20 per unit and fixed costs of €10 000. By what percentage %ΔΠ does operating profit change if sales volume rises by 15%?

Q = 800p = €40v = €20F = €10 000%ΔQ = +15%
%ΔΠ = %
6.Hard
F = €12 800, Q = ?sales mix2 × Ap = €16v = €121 × Bp = €28v = €20

A company sells two products. Product A sells for €16 with a variable cost of €12; product B sells for €28 with a variable cost of €20. They sell in a fixed mix of 2 units of A for every 1 of B. Fixed costs are €12 800 per month. Find the total number of units Q (A and B together) needed to break even.

pA = €16, vA = €12pB = €28, vB = €20A : B = 2 : 1F = €12 800
Q = units

Answer key

  1. 1. Π = 4800 €
  2. 2. Q = 500 units
  3. 3. Q = 1000 units
  4. 4. Q = 1400 units
  5. 5. %ΔΠ = 40 %
  6. 6. Q = 2400 units

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