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 €20 per unit. The variable cost is €18 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 = €20v = €18
Q = units
2.Easy
Q€revenuetotal costfixed costQ = ?

A company sells a product for €21 per unit. The variable cost is €18 per unit and fixed costs are €3 600 per month. How many units Q must it sell per month to break even?

F = €3 600p = €21v = €18
Q = units
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €33 per unit with a variable cost of €25 per unit. Fixed costs are €40 000 per month. How many units Q must be sold per month to make a profit of €2 000?

F = €40 000p = €33v = €25profit = €2 000
Q = units
4.Medium
Q€revenuetotal costfixed cost600

A company sells 600 units at €12 each. The variable cost is €4 per unit and fixed costs are €4 000. Find the degree of operating leverage DOL at this sales level.

Q = 600p = €12v = €4F = €4 000
DOL =
5.Hard
F = €34 000, Q = ?sales mix2 × Ap = €13v = €83 × Bp = €28v = €20

A company sells two products. Product A sells for €13 with a variable cost of €8; product B sells for €28 with a variable cost of €20. They sell in a fixed mix of 2 units of A for every 3 of B. Fixed costs are €34 000 per month. Find the total number of units Q (A and B together) needed to break even.

pA = €13, vA = €8pB = €28, vB = €20A : B = 2 : 3F = €34 000
Q = units
6.Hard
Q€revenuetotal costfixed costBE

A product sells for €12 per unit, with a variable cost of €8 per unit and fixed costs of €16 000 per year. Budgeted sales are 6 400 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €16 000p = €12v = €8budget = 6 400
MS = %

Answer key

  1. 1. Q = 2500 units
  2. 2. Q = 1200 units
  3. 3. Q = 5250 units
  4. 4. DOL = 6
  5. 5. Q = 5000 units
  6. 6. MS = 37.5 %

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