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 costQ = ?

A company sells a product for €29 per unit. The variable cost is €25 per unit and fixed costs are €4 000 per month. How many units Q must it sell per month to break even?

F = €4 000p = €29v = €25
Q = units
2.Easy
Q€revenuetotal costfixed cost4000

A product sells for €30 per unit. The variable cost is €20 per unit and the fixed costs are €50 000 per month. Find the monthly profit Π when 4 000 units are sold (a loss is negative).

p = €30v = €20F = €50 000Q = 4 000
Π = €
3.Medium
Q€revenuetotal costfixed cost3130

A company sells 3 130 units at €28 each. The variable cost is €20 per unit and fixed costs are €20 000. Find the degree of operating leverage DOL at this sales level.

Q = 3 130p = €28v = €20F = €20 000
DOL =
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €47 per unit with a variable cost of €45 per unit. Fixed costs are €10 000 per month. How many units Q must be sold per month to make a profit of €10 000?

F = €10 000p = €47v = €45profit = €10 000
Q = units
5.Hard
Q€revenuetotal costfixed costBE

A product sells for €47 per unit, with a variable cost of €45 per unit and fixed costs of €2 400 per year. Budgeted sales are 1 440 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €2 400p = €47v = €45budget = 1 440
MS = %
6.Hard
Q€revenuetotal costfixed costBE

A product sells for €14 per unit, with a variable cost of €8 per unit and fixed costs of €6 000 per year. Budgeted sales are 1 150 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €6 000p = €14v = €8budget = 1 150
MS = %

Answer key

  1. 1. Q = 1000 units
  2. 2. Π = −10000 €
  3. 3. DOL = 4.968
  4. 4. Q = 10000 units
  5. 5. MS = 16.67 %
  6. 6. MS = 13.04 %

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