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 €8 per unit and fixed costs are €9 600 per month. How many units Q must it sell per month to break even?

F = €9 600p = €20v = €8
Q = units
2.Easy
Q€revenuetotal costfixed costQ = ?

A company sells a product for €16 per unit. The variable cost is €4 per unit and fixed costs are €30 000 per month. How many units Q must it sell per month to break even?

F = €30 000p = €16v = €4
Q = units
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €28 per unit with a variable cost of €20 per unit. Fixed costs are €20 000 per month. How many units Q must be sold per month to make a profit of €5 000?

F = €20 000p = €28v = €20profit = €5 000
Q = units
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €32 with a variable cost of €30 per unit. Fixed costs are €10 000 per month and profit is taxed at 25%. How many units Q must be sold per month to earn €3 000 after tax?

p = €32v = €30F = €10 000T = 25%after-tax profit = €3 000
Q = units
5.Hard
Q€revenuetotal costfixed cost1 920+12%%ΔΠ = ?

A company sells 1 920 units at €45 each, with a variable cost of €25 per unit and fixed costs of €24 000. By what percentage %ΔΠ does operating profit change if sales volume rises by 12%?

Q = 1 920p = €45v = €25F = €24 000%ΔQ = +12%
%ΔΠ = %
6.Hard
Q€revenuetotal costfixed costBE

A product sells for €32 per unit, with a variable cost of €20 per unit and fixed costs of €6 000 per year. Budgeted sales are 600 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €6 000p = €32v = €20budget = 600
MS = %

Answer key

  1. 1. Q = 800 units
  2. 2. Q = 2500 units
  3. 3. Q = 3125 units
  4. 4. Q = 7000 units
  5. 5. %ΔΠ = 32 %
  6. 6. MS = 16.67 %

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