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 €8 per unit. The variable cost is €4 per unit and fixed costs are €4 000 per month. How many units Q must it sell per month to break even?

F = €4 000p = €8v = €4
Q = units
2.Easy
Q€revenuetotal costfixed costQ = ?

A company sells a product for €31 per unit. The variable cost is €25 per unit and fixed costs are €12 000 per month. How many units Q must it sell per month to break even?

F = €12 000p = €31v = €25
Q = units
3.Medium
Q€revenuetotal costfixed cost12500

A company sells 12 500 units at €20 each. The variable cost is €8 per unit and fixed costs are €60 000. Find the degree of operating leverage DOL at this sales level.

Q = 12 500p = €20v = €8F = €60 000
DOL =
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €35 per unit with a variable cost of €30 per unit. Fixed costs are €5 000 per month. How many units Q must be sold per month to make a profit of €5 000?

F = €5 000p = €35v = €30profit = €5 000
Q = units
5.Hard
Q€revenuetotal costfixed costBE

A product sells for €26 per unit, with a variable cost of €18 per unit and fixed costs of €20 000 per year. Budgeted sales are 4 000 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €20 000p = €26v = €18budget = 4 000
MS = %
6.Hard
Q€revenuev = €45v = €46fixed cost1 000Q = ?

A company sells 1 000 units per month at €48 each, with a variable cost of €45 per unit and fixed costs of €2 400 per month. The variable cost rises by €1 per unit and the price stays the same. How many units Q must now be sold per month to keep the same profit?

Q = 1 000p = €48v = €45 → €46F = €2 400
Q = units

Answer key

  1. 1. Q = 1000 units
  2. 2. Q = 2000 units
  3. 3. DOL = 1.667
  4. 4. Q = 2000 units
  5. 5. MS = 37.5 %
  6. 6. Q = 1500 units

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