Break-even analysis worksheet with answers

A caterer expects to sell 800 meals per month. Each meal has a variable cost of €6 and the fixed costs are €6 400 per month. What is the lowest price p per meal at which the caterer breaks even?

A shop has fixed costs of €45 000 per year. Its variable costs are 50% of sales revenue. What sales revenue S does it need per year to break even?

A company sells 2 400 units at €22 each. The variable cost is €18 per unit and fixed costs are €3 200. Find the degree of operating leverage DOL at this sales level.

A product sells for €37 per unit with a variable cost of €25 per unit. Fixed costs are €30 000 per month. How many units Q must be sold per month to make a profit of €6 000?

A product sells for €23 per unit, with a variable cost of €15 per unit and fixed costs of €4 000 per year. Budgeted sales are 630 units. Find the margin of safety MS as a percentage of budgeted sales.

A company sells 5 000 units per month at €53 each, with a variable cost of €45 per unit and fixed costs of €16 000 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?