Break-even analysis worksheet with answers

A product sells for €25 per unit. The variable cost is €20 per unit and the fixed costs are €25 000 per month. Find the monthly profit Π when 7 500 units are sold (a loss is negative).

A product sells for €35 per unit. The variable cost is €20 per unit and the fixed costs are €12 000 per month. Find the monthly profit Π when 640 units are sold (a loss is negative).

A product can be made in two ways. Method A has fixed costs of €30 000 per year and a variable cost of €25 per unit. Method B, more automated, has fixed costs of €46 000 per year and a variable cost of €21 per unit. At what yearly volume Q do both methods cost the same?

A product can be made in two ways. Method A has fixed costs of €25 000 per year and a variable cost of €12 per unit. Method B, more automated, has fixed costs of €28 000 per year and a variable cost of €10 per unit. At what yearly volume Q do both methods cost the same?

A product sells for €30 per unit, with a variable cost of €20 per unit and fixed costs of €12 000 per year. Budgeted sales are 2 160 units. Find the margin of safety MS as a percentage of budgeted sales.

A product sells for €16 per unit, with a variable cost of €6 per unit and fixed costs of €20 000 per year. Budgeted sales are 2 300 units. Find the margin of safety MS as a percentage of budgeted sales.