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 cost1600

A product sells for €23 per unit. The variable cost is €15 per unit and the fixed costs are €16 000 per month. Find the monthly profit Π when 1 600 units are sold (a loss is negative).

p = €23v = €15F = €16 000Q = 1 600
Π = €
2.Easy
Q€revenuetotal costfixed costQ = ?

A company sells a product for €31 per unit. The variable cost is €25 per unit and fixed costs are €12 000 per month. How many units Q must it sell per month to break even?

F = €12 000p = €31v = €25
Q = units
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €30 per unit with a variable cost of €20 per unit. Fixed costs are €40 000 per month. How many units Q must be sold per month to make a profit of €12 000?

F = €40 000p = €30v = €20profit = €12 000
Q = units
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €23 per unit with a variable cost of €18 per unit. Fixed costs are €25 000 per month. How many units Q must be sold per month to make a profit of €12 000?

F = €25 000p = €23v = €18profit = €12 000
Q = units
5.Hard
Q€revenuetotal costfixed costBE

A product sells for €35 per unit, with a variable cost of €20 per unit and fixed costs of €7 500 per year. Budgeted sales are 600 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €7 500p = €35v = €20budget = 600
MS = %
6.Hard
Q€revenuetotal costfixed costBE

A product sells for €23 per unit, with a variable cost of €15 per unit and fixed costs of €32 000 per year. Budgeted sales are 5 000 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €32 000p = €23v = €15budget = 5 000
MS = %

Answer key

  1. 1. Π = −3200 €
  2. 2. Q = 2000 units
  3. 3. Q = 5200 units
  4. 4. Q = 7400 units
  5. 5. MS = 16.67 %
  6. 6. MS = 20 %

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