Break-even analysis worksheet with answers

A product sells for €6 per unit. The variable cost is €4 per unit and the fixed costs are €2 000 per month. Find the monthly profit Π when 1 250 units are sold (a loss is negative).

A caterer expects to sell 2 500 meals per month. Each meal has a variable cost of €15 and the fixed costs are €25 000 per month. What is the lowest price p per meal at which the caterer breaks even?

A company sells 3 000 units at €28 each. The variable cost is €25 per unit and fixed costs are €3 600. Find the degree of operating leverage DOL at this sales level.

A product sells for €38 with a variable cost of €18 per unit. Fixed costs are €24 000 per month and profit is taxed at 30%. How many units Q must be sold per month to earn €7 000 after tax?

A product sells for €31 per unit, with a variable cost of €25 per unit and fixed costs of €30 000 per year. Budgeted sales are 9 000 units. Find the margin of safety MS as a percentage of budgeted sales.

A product sells for €25 per unit, with a variable cost of €15 per unit and fixed costs of €8 000 per year. Budgeted sales are 1 440 units. Find the margin of safety MS as a percentage of budgeted sales.