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 €18 per unit. The variable cost is €6 per unit and fixed costs are €24 000 per month. How many units Q must it sell per month to break even?

F = €24 000p = €18v = €6
Q = units
2.Easy
Q€revenuetotal costfixed costQ = ?

A company sells a product for €18 per unit. The variable cost is €8 per unit and fixed costs are €5 000 per month. How many units Q must it sell per month to break even?

F = €5 000p = €18v = €8
Q = units
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €35 with a variable cost of €30 per unit. Fixed costs are €5 000 per month and profit is taxed at 20%. How many units Q must be sold per month to earn €1 000 after tax?

p = €35v = €30F = €5 000T = 20%after-tax profit = €1 000
Q = units
4.Medium
Q€revenuetotal costfixed cost3000

A company sells 3 000 units at €30 each. The variable cost is €15 per unit and fixed costs are €15 000. Find the degree of operating leverage DOL at this sales level.

Q = 3 000p = €30v = €15F = €15 000
DOL =
5.Hard
Q€revenuetotal costfixed cost5 000+15%%ΔΠ = ?

A company sells 5 000 units at €35 each, with a variable cost of €30 per unit and fixed costs of €12 500. By what percentage %ΔΠ does operating profit change if sales volume rises by 15%?

Q = 5 000p = €35v = €30F = €12 500%ΔQ = +15%
%ΔΠ = %
6.Hard
F = €5 600, Q = ?sales mix4 × Ap = €10v = €51 × Bp = €18v = €10

A company sells two products. Product A sells for €10 with a variable cost of €5; product B sells for €18 with a variable cost of €10. They sell in a fixed mix of 4 units of A for every 1 of B. Fixed costs are €5 600 per month. Find the total number of units Q (A and B together) needed to break even.

pA = €10, vA = €5pB = €18, vB = €10A : B = 4 : 1F = €5 600
Q = units

Answer key

  1. 1. Q = 2000 units
  2. 2. Q = 500 units
  3. 3. Q = 1250 units
  4. 4. DOL = 1.5
  5. 5. %ΔΠ = 30 %
  6. 6. Q = 1000 units

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