Break-even analysis worksheet with answers

A company sells a product for €16 per unit. The variable cost is €6 per unit and fixed costs are €15 000 per month. How many units Q must it sell per month to break even?

A company sells a product for €37 per unit. The variable cost is €25 per unit and fixed costs are €6 000 per month. How many units Q must it sell per month to break even?

A product can be made in two ways. Method A has fixed costs of €30 000 per year and a variable cost of €12 per unit. Method B, more automated, has fixed costs of €40 000 per year and a variable cost of €8 per unit. At what yearly volume Q do both methods cost the same?

A product sells for €65 per unit with a variable cost of €45 per unit. Fixed costs are €40 000 per month. How many units Q must be sold per month to make a profit of €10 000?

A company sells 6 000 units per month at €24 each, with a variable cost of €12 per unit and fixed costs of €48 000 per month. The variable cost rises by €2 per unit and the price stays the same. How many units Q must now be sold per month to keep the same profit?

A product sells for €28 per unit, with a variable cost of €20 per unit and fixed costs of €40 000 per year. Budgeted sales are 6 000 units. Find the margin of safety MS as a percentage of budgeted sales.