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
sales€revenuetotal costfixed costsales = ?

A shop has fixed costs of €45 000 per year. Its variable costs are 50% of sales revenue. What sales revenue S does it need per year to break even?

F = €45 000variable costs = 50% · S
S = €
2.Easy
Q€revenuetotal costfixed costQ = ?

A company sells a product for €40 per unit. The variable cost is €20 per unit and fixed costs are €40 000 per month. How many units Q must it sell per month to break even?

F = €40 000p = €40v = €20
Q = units
3.Medium
Q€revenuetotal costfixed cost1280

A company sells 1 280 units at €21 each. The variable cost is €6 per unit and fixed costs are €12 000. Find the degree of operating leverage DOL at this sales level.

Q = 1 280p = €21v = €6F = €12 000
DOL =
4.Medium
Q€revenuetotal costfixed cost3000

A company sells 3 000 units at €27 each. The variable cost is €25 per unit and fixed costs are €5 000. Find the degree of operating leverage DOL at this sales level.

Q = 3 000p = €27v = €25F = €5 000
DOL =
5.Hard
Q€revenuetotal costfixed cost6 400−10%%ΔΠ = ?

A company sells 6 400 units at €22 each, with a variable cost of €20 per unit and fixed costs of €8 000. By what percentage %ΔΠ does operating profit change if sales volume falls by 10%?

Q = 6 400p = €22v = €20F = €8 000%ΔQ = −10%
%ΔΠ = %
6.Hard
Q€revenuetotal costfixed costBE

A product sells for €37 per unit, with a variable cost of €25 per unit and fixed costs of €60 000 per year. Budgeted sales are 8 000 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €60 000p = €37v = €25budget = 8 000
MS = %

Answer key

  1. 1. S = 90000 €
  2. 2. Q = 2000 units
  3. 3. DOL = 2.667
  4. 4. DOL = 6
  5. 5. %ΔΠ = −26.67 %
  6. 6. MS = 37.5 %

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