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 €11 per unit. The variable cost is €8 per unit and fixed costs are €6 000 per month. How many units Q must it sell per month to break even?

F = €6 000p = €11v = €8
Q = units
2.Easy
Q€revenuetotal costfixed cost1200

A product sells for €16 per unit. The variable cost is €4 per unit and the fixed costs are €9 600 per month. Find the monthly profit Π when 1 200 units are sold (a loss is negative).

p = €16v = €4F = €9 600Q = 1 200
Π = €
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €24 with a variable cost of €18 per unit. Fixed costs are €15 000 per month and profit is taxed at 20%. How many units Q must be sold per month to earn €6 000 after tax?

p = €24v = €18F = €15 000T = 20%after-tax profit = €6 000
Q = units
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €40 per unit with a variable cost of €30 per unit. Fixed costs are €25 000 per month. How many units Q must be sold per month to make a profit of €6 000?

F = €25 000p = €40v = €30profit = €6 000
Q = units
5.Hard
Q€revenuetotal costfixed cost1 280+5%%ΔΠ = ?

A company sells 1 280 units at €22 each, with a variable cost of €20 per unit and fixed costs of €1 600. By what percentage %ΔΠ does operating profit change if sales volume rises by 5%?

Q = 1 280p = €22v = €20F = €1 600%ΔQ = +5%
%ΔΠ = %
6.Hard
F = €12 000, Q = ?sales mix3 × Ap = €12v = €81 × Bp = €38v = €30

A company sells two products. Product A sells for €12 with a variable cost of €8; product B sells for €38 with a variable cost of €30. They sell in a fixed mix of 3 units of A for every 1 of B. Fixed costs are €12 000 per month. Find the total number of units Q (A and B together) needed to break even.

pA = €12, vA = €8pB = €38, vB = €30A : B = 3 : 1F = €12 000
Q = units

Answer key

  1. 1. Q = 2000 units
  2. 2. Π = 4800 €
  3. 3. Q = 3750 units
  4. 4. Q = 3100 units
  5. 5. %ΔΠ = 13.33 %
  6. 6. Q = 2400 units

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