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 €9 per unit. The variable cost is €4 per unit and fixed costs are €7 500 per month. How many units Q must it sell per month to break even?

F = €7 500p = €9v = €4
Q = units
2.Easy
Q€revenuetotal costfixed costQ = ?

A company sells a product for €48 per unit. The variable cost is €45 per unit and fixed costs are €7 500 per month. How many units Q must it sell per month to break even?

F = €7 500p = €48v = €45
Q = units
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €18 per unit with a variable cost of €6 per unit. Fixed costs are €24 000 per month. How many units Q must be sold per month to make a profit of €12 000?

F = €24 000p = €18v = €6profit = €12 000
Q = units
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €35 per unit with a variable cost of €25 per unit. Fixed costs are €10 000 per month. How many units Q must be sold per month to make a profit of €10 000?

F = €10 000p = €35v = €25profit = €10 000
Q = units
5.Hard
F = €22 500, Q = ?sales mix5 × Ap = €15v = €122 × Bp = €35v = €20

A company sells two products. Product A sells for €15 with a variable cost of €12; product B sells for €35 with a variable cost of €20. They sell in a fixed mix of 5 units of A for every 2 of B. Fixed costs are €22 500 per month. Find the total number of units Q (A and B together) needed to break even.

pA = €15, vA = €12pB = €35, vB = €20A : B = 5 : 2F = €22 500
Q = units
6.Hard
F = €8 800, Q = ?sales mix3 × Ap = €13v = €52 × Bp = €35v = €25

A company sells two products. Product A sells for €13 with a variable cost of €5; product B sells for €35 with a variable cost of €25. They sell in a fixed mix of 3 units of A for every 2 of B. Fixed costs are €8 800 per month. Find the total number of units Q (A and B together) needed to break even.

pA = €13, vA = €5pB = €35, vB = €25A : B = 3 : 2F = €8 800
Q = units

Answer key

  1. 1. Q = 1500 units
  2. 2. Q = 2500 units
  3. 3. Q = 3000 units
  4. 4. Q = 2000 units
  5. 5. Q = 3500 units
  6. 6. Q = 1000 units

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