Break-even analysis worksheet with answers

A company sells a product for €27 per unit. The variable cost is €12 per unit and fixed costs are €30 000 per month. How many units Q must it sell per month to break even?

A caterer expects to sell 1 000 meals per month. Each meal has a variable cost of €12 and the fixed costs are €10 000 per month. What is the lowest price p per meal at which the caterer breaks even?

A product sells for €38 with a variable cost of €18 per unit. Fixed costs are €80 000 per month and profit is taxed at 20%. How many units Q must be sold per month to earn €40 000 after tax?

A product sells for €45 per unit with a variable cost of €30 per unit. Fixed costs are €18 000 per month. How many units Q must be sold per month to make a profit of €12 000?

A company sells 1 880 units at €14 each, with a variable cost of €4 per unit and fixed costs of €15 000. By what percentage %ΔΠ does operating profit change if sales volume rises by 15%?

A product sells for €18 per unit, with a variable cost of €15 per unit and fixed costs of €15 000 per year. Budgeted sales are 7 500 units. Find the margin of safety MS as a percentage of budgeted sales.