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€revenue (p = ?)total costfixed cost2 000

A caterer expects to sell 2 000 meals per month. Each meal has a variable cost of €6 and the fixed costs are €6 000 per month. What is the lowest price p per meal at which the caterer breaks even?

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

A company sells a product for €14 per unit. The variable cost is €12 per unit and fixed costs are €2 000 per month. How many units Q must it sell per month to break even?

F = €2 000p = €14v = €12
Q = units
3.Medium
Q€ABQ = ?

A product can be made in two ways. Method A has fixed costs of €10 000 per year and a variable cost of €8 per unit. Method B, more automated, has fixed costs of €13 000 per year and a variable cost of €6 per unit. At what yearly volume Q do both methods cost the same?

FA = €10 000vA = €8FB = €13 000vB = €6
Q = units
4.Medium
Q€revenuetotal costfixed cost1280

A company sells 1 280 units at €10 each. The variable cost is €8 per unit and fixed costs are €1 600. Find the degree of operating leverage DOL at this sales level.

Q = 1 280p = €10v = €8F = €1 600
DOL =
5.Hard
F = €6 000, Q = ?sales mix2 × Ap = €21v = €151 × Bp = €38v = €30

A company sells two products. Product A sells for €21 with a variable cost of €15; product B sells for €38 with a variable cost of €30. They sell in a fixed mix of 2 units of A for every 1 of B. Fixed costs are €6 000 per month. Find the total number of units Q (A and B together) needed to break even.

pA = €21, vA = €15pB = €38, vB = €30A : B = 2 : 1F = €6 000
Q = units
6.Hard
Q€revenuetotal costfixed cost3 130−8%%ΔΠ = ?

A company sells 3 130 units at €24 each, with a variable cost of €12 per unit and fixed costs of €30 000. By what percentage %ΔΠ does operating profit change if sales volume falls by 8%?

Q = 3 130p = €24v = €12F = €30 000%ΔQ = −8%
%ΔΠ = %

Answer key

  1. 1. p = 9 €
  2. 2. Q = 1000 units
  3. 3. Q = 1500 units
  4. 4. DOL = 2.667
  5. 5. Q = 900 units
  6. 6. %ΔΠ = −39.75 %

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