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 €14 per unit. The variable cost is €6 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 = €14v = €6
Q = units
2.Easy
Q€revenuetotal costfixed costQ = ?

A company sells a product for €27 per unit. The variable cost is €15 per unit and fixed costs are €6 000 per month. How many units Q must it sell per month to break even?

F = €6 000p = €27v = €15
Q = units
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €35 with a variable cost of €20 per unit. Fixed costs are €15 000 per month and profit is taxed at 20%. How many units Q must be sold per month to earn €4 500 after tax?

p = €35v = €20F = €15 000T = 20%after-tax profit = €4 500
Q = units
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €32 per unit with a variable cost of €20 per unit. Fixed costs are €12 000 per month. How many units Q must be sold per month to make a profit of €12 000?

F = €12 000p = €32v = €20profit = €12 000
Q = units
5.Hard
Q€revenuetotal costfixed costBE

A product sells for €14 per unit, with a variable cost of €8 per unit and fixed costs of €7 200 per year. Budgeted sales are 1 800 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €7 200p = €14v = €8budget = 1 800
MS = %
6.Hard
Q€revenuetotal costfixed cost1 200+15%%ΔΠ = ?

A company sells 1 200 units at €10 each, with a variable cost of €6 per unit and fixed costs of €3 200. By what percentage %ΔΠ does operating profit change if sales volume rises by 15%?

Q = 1 200p = €10v = €6F = €3 200%ΔQ = +15%
%ΔΠ = %

Answer key

  1. 1. Q = 1200 units
  2. 2. Q = 500 units
  3. 3. Q = 1375 units
  4. 4. Q = 2000 units
  5. 5. MS = 33.33 %
  6. 6. %ΔΠ = 45 %

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