Break-even analysis worksheet with answers

A caterer expects to sell 5 000 meals per month. Each meal has a variable cost of €12 and the fixed costs are €50 000 per month. What is the lowest price p per meal at which the caterer breaks even?

A company sells a product for €23 per unit. The variable cost is €15 per unit and fixed costs are €8 000 per month. How many units Q must it sell per month to break even?

A product sells for €18 per unit with a variable cost of €8 per unit. Fixed costs are €15 000 per month. How many units Q must be sold per month to make a profit of €12 000?

A product can be made in two ways. Method A has fixed costs of €30 000 per year and a variable cost of €25 per unit. Method B, more automated, has fixed costs of €38 000 per year and a variable cost of €23 per unit. At what yearly volume Q do both methods cost the same?

A company sells 1 000 units per month at €30 each, with a variable cost of €15 per unit and fixed costs of €12 000 per month. The variable cost rises by €3 per unit and the price stays the same. How many units Q must now be sold per month to keep the same profit?

A company sells two products. Product A sells for €20 with a variable cost of €15; product B sells for €25 with a variable cost of €15. They sell in a fixed mix of 4 units of A for every 1 of B. Fixed costs are €30 000 per month. Find the total number of units Q (A and B together) needed to break even.