Break-even analysis worksheet with answers

A product sells for €48 per unit. The variable cost is €45 per unit and the fixed costs are €3 000 per month. Find the monthly profit Π when 1 250 units are sold (a loss is negative).

A company sells a product for €25 per unit. The variable cost is €20 per unit and fixed costs are €5 000 per month. How many units Q must it sell per month to break even?

A company sells 2 400 units at €24 each. The variable cost is €20 per unit and fixed costs are €6 000. Find the degree of operating leverage DOL at this sales level.

A product can be made in two ways. Method A has fixed costs of €15 000 per year and a variable cost of €15 per unit. Method B, more automated, has fixed costs of €39 000 per year and a variable cost of €9 per unit. At what yearly volume Q do both methods cost the same?

A product sells for €50 per unit, with a variable cost of €30 per unit and fixed costs of €100 000 per year. Budgeted sales are 6 500 units. Find the margin of safety MS as a percentage of budgeted sales.

A company sells 1 800 units at €33 each, with a variable cost of €30 per unit and fixed costs of €3 600. By what percentage %ΔΠ does operating profit change if sales volume rises by 8%?