Break-even analysis worksheet with answers

A caterer expects to sell 1 250 meals per month. Each meal has a variable cost of €12 and the fixed costs are €5 000 per month. What is the lowest price p per meal at which the caterer breaks even?

A shop has fixed costs of €75 000 per year. Its variable costs are 50% of sales revenue. What sales revenue S does it need per year to break even?

A company sells 6 250 units at €50 each. The variable cost is €30 per unit and fixed costs are €50 000. Find the degree of operating leverage DOL at this sales level.

A product sells for €27 with a variable cost of €15 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 €12 000 after tax?

A product sells for €25 per unit, with a variable cost of €15 per unit and fixed costs of €10 000 per year. Budgeted sales are 1 300 units. Find the margin of safety MS as a percentage of budgeted sales.

A company sells 3 000 units at €38 each, with a variable cost of €30 per unit and fixed costs of €12 000. By what percentage %ΔΠ does operating profit change if sales volume rises by 20%?