Break-even analysis worksheet with answers

Free printable Break-even analysis worksheet: 6 problems from easy to exam level, with an answer key. Print it or save it as a PDF.

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1.Easy
Q€revenuetotal costfixed costQ = ?

A company sells a product for €32 per unit. The variable cost is €20 per unit and fixed costs are €60 000 per month. How many units Q must it sell per month to break even?

F = €60 000p = €32v = €20
Q = units
2.Easy
sales€revenuetotal costfixed costsales = ?

A shop has fixed costs of €50 000 per year. Its variable costs are 40% of sales revenue. What sales revenue S does it need per year to break even?

F = €50 000variable costs = 40% · S
S = €
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €27 per unit with a variable cost of €12 per unit. Fixed costs are €60 000 per month. How many units Q must be sold per month to make a profit of €6 000?

F = €60 000p = €27v = €12profit = €6 000
Q = units
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €28 per unit with a variable cost of €20 per unit. Fixed costs are €12 000 per month. How many units Q must be sold per month to make a profit of €2 000?

F = €12 000p = €28v = €20profit = €2 000
Q = units
5.Hard
Q€revenuetotal costfixed cost5 000+10%%ΔΠ = ?

A company sells 5 000 units at €27 each, with a variable cost of €25 per unit and fixed costs of €8 000. By what percentage %ΔΠ does operating profit change if sales volume rises by 10%?

Q = 5 000p = €27v = €25F = €8 000%ΔQ = +10%
%ΔΠ = %
6.Hard
Q€revenuetotal costfixed cost10 000+20%%ΔΠ = ?

A company sells 10 000 units at €24 each, with a variable cost of €20 per unit and fixed costs of €16 000. By what percentage %ΔΠ does operating profit change if sales volume rises by 20%?

Q = 10 000p = €24v = €20F = €16 000%ΔQ = +20%
%ΔΠ = %

Answer key

  1. 1. Q = 5000 units
  2. 2. S = 83333 €
  3. 3. Q = 4400 units
  4. 4. Q = 1750 units
  5. 5. %ΔΠ = 50 %
  6. 6. %ΔΠ = 33.33 %

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