Break-even analysis worksheet with answers

A company sells a product for €10 per unit. The variable cost is €8 per unit and fixed costs are €1 000 per month. How many units Q must it sell per month to break even?

A shop has fixed costs of €120 000 per year. Its variable costs are 65% of sales revenue. What sales revenue S does it need per year to break even?

A product can be made in two ways. Method A has fixed costs of €20 000 per year and a variable cost of €10 per unit. Method B, more automated, has fixed costs of €24 000 per year and a variable cost of €6 per unit. At what yearly volume Q do both methods cost the same?

A product sells for €26 with a variable cost of €20 per unit. Fixed costs are €30 000 per month and profit is taxed at 20%. How many units Q must be sold per month to earn €9 000 after tax?

A product sells for €12 per unit, with a variable cost of €6 per unit and fixed costs of €24 000 per year. Budgeted sales are 6 400 units. Find the margin of safety MS as a percentage of budgeted sales.

A company sells 2 400 units at €12 each, with a variable cost of €4 per unit and fixed costs of €9 600. By what percentage %ΔΠ does operating profit change if sales volume rises by 8%?