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 costQ = ?

A company sells a product for €37 per unit. The variable cost is €25 per unit and fixed costs are €60 000 per month. How many units Q must it sell per month to break even?

F = €60 000p = €37v = €25
Q = units
2.Easy
Q€revenuetotal costfixed costQ = ?

A company sells a product for €18 per unit. The variable cost is €8 per unit and fixed costs are €15 000 per month. How many units Q must it sell per month to break even?

F = €15 000p = €18v = €8
Q = units
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €18 per unit with a variable cost of €8 per unit. Fixed costs are €5 000 per month. How many units Q must be sold per month to make a profit of €5 000?

F = €5 000p = €18v = €8profit = €5 000
Q = units
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €18 with a variable cost of €8 per unit. Fixed costs are €15 000 per month and profit is taxed at 25%. How many units Q must be sold per month to earn €4 500 after tax?

p = €18v = €8F = €15 000T = 25%after-tax profit = €4 500
Q = units
5.Hard
Q€revenuetotal costfixed costBE

A product sells for €60 per unit, with a variable cost of €45 per unit and fixed costs of €75 000 per year. Budgeted sales are 6 500 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €75 000p = €60v = €45budget = 6 500
MS = %
6.Hard
Q€revenuetotal costfixed cost1 880+8%%ΔΠ = ?

A company sells 1 880 units at €8 each, with a variable cost of €6 per unit and fixed costs of €3 000. By what percentage %ΔΠ does operating profit change if sales volume rises by 8%?

Q = 1 880p = €8v = €6F = €3 000%ΔQ = +8%
%ΔΠ = %

Answer key

  1. 1. Q = 5000 units
  2. 2. Q = 1500 units
  3. 3. Q = 1000 units
  4. 4. Q = 2100 units
  5. 5. MS = 23.08 %
  6. 6. %ΔΠ = 39.58 %

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