A company sells a product for €57 per unit. The variable cost is €45 per unit and fixed costs are €18 000 per month. How many units Q must it sell per month to break even?
Break-even analysis worksheet with answers
A product sells for €40 per unit. The variable cost is €25 per unit and the fixed costs are €15 000 per month. Find the monthly profit Π when 600 units are sold (a loss is negative).
A product sells for €12 with a variable cost of €4 per unit. Fixed costs are €16 000 per month and profit is taxed at 25%. How many units Q must be sold per month to earn €3 000 after tax?
A product sells for €30 per unit with a variable cost of €20 per unit. Fixed costs are €20 000 per month. How many units Q must be sold per month to make a profit of €12 000?
A company sells 1 000 units at €30 each, with a variable cost of €15 per unit and fixed costs of €12 000. By what percentage %ΔΠ does operating profit change if sales volume falls by 15%?
A company sells 3 750 units per month at €27 each, with a variable cost of €12 per unit and fixed costs of €37 500 per month. The variable cost rises by €5 per unit and the price stays the same. How many units Q must now be sold per month to keep the same profit?
Answer key
- 1. Q = 1500 units
- 2. Π = −6000 €
- 3. Q = 2500 units
- 4. Q = 3200 units
- 5. %ΔΠ = −75 %
- 6. Q = 5625 units
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