Break-even analysis worksheet with answers

A company sells a product for €7 per unit. The variable cost is €4 per unit and fixed costs are €6 000 per month. How many units Q must it sell per month to break even?

A caterer expects to sell 800 meals per month. Each meal has a variable cost of €8 and the fixed costs are €4 800 per month. What is the lowest price p per meal at which the caterer breaks even?

A product sells for €25 per unit with a variable cost of €15 per unit. Fixed costs are €25 000 per month. How many units Q must be sold per month to make a profit of €6 000?

A product sells for €34 with a variable cost of €30 per unit. Fixed costs are €16 000 per month and profit is taxed at 25%. How many units Q must be sold per month to earn €3 000 after tax?

A product sells for €37 per unit, with a variable cost of €25 per unit and fixed costs of €9 600 per year. Budgeted sales are 1 280 units. Find the margin of safety MS as a percentage of budgeted sales.

A company sells 2 400 units per month at €55 each, with a variable cost of €45 per unit and fixed costs of €12 000 per month. The variable cost rises by €4 per unit and the price stays the same. How many units Q must now be sold per month to keep the same profit?