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
sales€revenuetotal costfixed costsales = ?

A shop has fixed costs of €20 000 per year. Its variable costs are 45% of sales revenue. What sales revenue S does it need per year to break even?

F = €20 000variable costs = 45% · S
S = €
2.Easy
Q€revenuetotal costfixed costQ = ?

A company sells a product for €21 per unit. The variable cost is €18 per unit and fixed costs are €1 500 per month. How many units Q must it sell per month to break even?

F = €1 500p = €21v = €18
Q = units
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €18 with a variable cost of €8 per unit. Fixed costs are €8 000 per month and profit is taxed at 25%. How many units Q must be sold per month to earn €3 000 after tax?

p = €18v = €8F = €8 000T = 25%after-tax profit = €3 000
Q = units
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €32 with a variable cost of €12 per unit. Fixed costs are €20 000 per month and profit is taxed at 20%. How many units Q must be sold per month to earn €6 000 after tax?

p = €32v = €12F = €20 000T = 20%after-tax profit = €6 000
Q = units
5.Hard
Q€revenuetotal costfixed costBE

A product sells for €23 per unit, with a variable cost of €20 per unit and fixed costs of €4 500 per year. Budgeted sales are 1 950 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €4 500p = €23v = €20budget = 1 950
MS = %
6.Hard
Q€revenuetotal costfixed cost1 600+20%%ΔΠ = ?

A company sells 1 600 units at €22 each, with a variable cost of €20 per unit and fixed costs of €1 600. By what percentage %ΔΠ does operating profit change if sales volume rises by 20%?

Q = 1 600p = €22v = €20F = €1 600%ΔQ = +20%
%ΔΠ = %

Answer key

  1. 1. S = 36364 €
  2. 2. Q = 500 units
  3. 3. Q = 1200 units
  4. 4. Q = 1375 units
  5. 5. MS = 23.08 %
  6. 6. %ΔΠ = 40 %

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