Break-even analysis worksheet with answers

A company sells a product for €14 per unit. The variable cost is €4 per unit and fixed costs are €8 000 per month. How many units Q must it sell per month to break even?

A shop has fixed costs of €150 000 per year. Its variable costs are 75% of sales revenue. What sales revenue S does it need per year to break even?

A product sells for €24 with a variable cost of €12 per unit. Fixed costs are €18 000 per month and profit is taxed at 25%. How many units Q must be sold per month to earn €9 000 after tax?

A product can be made in two ways. Method A has fixed costs of €15 000 per year and a variable cost of €15 per unit. Method B, more automated, has fixed costs of €19 000 per year and a variable cost of €11 per unit. At what yearly volume Q do both methods cost the same?

A product sells for €24 per unit, with a variable cost of €20 per unit and fixed costs of €16 000 per year. Budgeted sales are 5 600 units. Find the margin of safety MS as a percentage of budgeted sales.

A product sells for €28 per unit, with a variable cost of €20 per unit and fixed costs of €9 600 per year. Budgeted sales are 1 680 units. Find the margin of safety MS as a percentage of budgeted sales.