Break-even analysis worksheet with answers

A product sells for €26 per unit. The variable cost is €6 per unit and the fixed costs are €100 000 per month. Find the monthly profit Π when 8 750 units are sold (a loss is negative).

A product sells for €42 per unit. The variable cost is €30 per unit and the fixed costs are €48 000 per month. Find the monthly profit Π when 3 000 units are sold (a loss is negative).

A product can be made in two ways. Method A has fixed costs of €20 000 per year and a variable cost of €18 per unit. Method B, more automated, has fixed costs of €24 500 per year and a variable cost of €15 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 €30 000 per year and a variable cost of €20 per unit. Method B, more automated, has fixed costs of €39 000 per year and a variable cost of €14 per unit. At what yearly volume Q do both methods cost the same?

A product sells for €10 per unit, with a variable cost of €4 per unit and fixed costs of €30 000 per year. Budgeted sales are 5 750 units. Find the margin of safety MS as a percentage of budgeted sales.

A company sells 1 800 units per month at €50 each, with a variable cost of €30 per unit and fixed costs of €24 000 per month. The variable cost rises by €2 per unit and the price stays the same. How many units Q must now be sold per month to keep the same profit?