Break-even analysis worksheet with answers

A company sells a product for €35 per unit. The variable cost is €15 per unit and fixed costs are €24 000 per month. How many units Q must it sell per month to break even?

A shop has fixed costs of €90 000 per year. Its variable costs are 60% of sales revenue. What sales revenue S does it need per year to break even?

A company sells 1 200 units at €21 each. The variable cost is €18 per unit and fixed costs are €2 400. Find the degree of operating leverage DOL at this sales level.

A product can be made in two ways. Method A has fixed costs of €30 000 per year and a variable cost of €25 per unit. Method B, more automated, has fixed costs of €55 000 per year and a variable cost of €20 per unit. At what yearly volume Q do both methods cost the same?

A product sells for €40 per unit, with a variable cost of €30 per unit and fixed costs of €5 000 per year. Budgeted sales are 650 units. Find the margin of safety MS as a percentage of budgeted sales.

A company sells 5 000 units at €40 each, with a variable cost of €30 per unit and fixed costs of €40 000. By what percentage %ΔΠ does operating profit change if sales volume rises by 15%?