Break-even analysis worksheet with answers

A shop has fixed costs of €20 000 per year. Its variable costs are 60% of sales revenue. What sales revenue S does it need per year to break even?

A product sells for €20 per unit. The variable cost is €8 per unit and the fixed costs are €60 000 per month. Find the monthly profit Π when 10 000 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 €15 per unit. Method B, more automated, has fixed costs of €33 000 per year and a variable cost of €13 per unit. At what yearly volume Q do both methods cost the same?

A product sells for €40 per unit with a variable cost of €30 per unit. Fixed costs are €10 000 per month. How many units Q must be sold per month to make a profit of €2 000?

A company sells 3 000 units at €23 each, with a variable cost of €8 per unit and fixed costs of €22 500. By what percentage %ΔΠ does operating profit change if sales volume falls by 20%?

A company sells 1 000 units at €35 each, with a variable cost of €25 per unit and fixed costs of €5 000. By what percentage %ΔΠ does operating profit change if sales volume falls by 15%?