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 €24 per unit. The variable cost is €12 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 = €24v = €12
Q = units
2.Easy
Q€revenuetotal costfixed costQ = ?

A company sells a product for €10 per unit. The variable cost is €8 per unit and fixed costs are €1 600 per month. How many units Q must it sell per month to break even?

F = €1 600p = €10v = €8
Q = units
3.Medium
Q€revenuetotal costfixed cost3000

A company sells 3 000 units at €6 each. The variable cost is €4 per unit and fixed costs are €2 400. Find the degree of operating leverage DOL at this sales level.

Q = 3 000p = €6v = €4F = €2 400
DOL =
4.Medium
Q€ABQ = ?

A product can be made in two ways. Method A has fixed costs of €10 000 per year and a variable cost of €25 per unit. Method B, more automated, has fixed costs of €30 000 per year and a variable cost of €20 per unit. At what yearly volume Q do both methods cost the same?

FA = €10 000vA = €25FB = €30 000vB = €20
Q = units
5.Hard
Q€revenuetotal costfixed costBE

A product sells for €27 per unit, with a variable cost of €15 per unit and fixed costs of €12 000 per year. Budgeted sales are 1 600 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €12 000p = €27v = €15budget = 1 600
MS = %
6.Hard
Q€revenuetotal costfixed costBE

A product sells for €11 per unit, with a variable cost of €8 per unit and fixed costs of €6 000 per year. Budgeted sales are 2 600 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €6 000p = €11v = €8budget = 2 600
MS = %

Answer key

  1. 1. Q = 5000 units
  2. 2. Q = 800 units
  3. 3. DOL = 1.667
  4. 4. Q = 4000 units
  5. 5. MS = 37.5 %
  6. 6. MS = 23.08 %

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