Break-even analysis worksheet with answers

A company sells a product for €35 per unit. The variable cost is €25 per unit and fixed costs are €20 000 per month. How many units Q must it sell per month to break even?

A caterer expects to sell 400 meals per month. Each meal has a variable cost of €6 and the fixed costs are €1 200 per month. What is the lowest price p per meal at which the caterer breaks even?

A product can be made in two ways. Method A has fixed costs of €30 000 per year and a variable cost of €10 per unit. Method B, more automated, has fixed costs of €40 000 per year and a variable cost of €5 per unit. At what yearly volume Q do both methods cost the same?

A product can be made in two ways. Method A has fixed costs of €25 000 per year and a variable cost of €10 per unit. Method B, more automated, has fixed costs of €29 000 per year and a variable cost of €8 per unit. At what yearly volume Q do both methods cost the same?

A company sells 3 130 units per month at €19 each, with a variable cost of €4 per unit and fixed costs of €37 500 per month. The variable cost rises by €5 per unit and the price stays the same. How many units Q must now be sold per month to keep the same profit?

A company sells two products. Product A sells for €16 with a variable cost of €10; product B sells for €23 with a variable cost of €15. They sell in a fixed mix of 5 units of A for every 2 of B. Fixed costs are €46 000 per month. Find the total number of units Q (A and B together) needed to break even.