Break-even analysis worksheet with answers

A shop has fixed costs of €45 000 per year. Its variable costs are 75% of sales revenue. What sales revenue S does it need per year to break even?

A company sells a product for €30 per unit. The variable cost is €18 per unit and fixed costs are €30 000 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 €20 000 per year and a variable cost of €20 per unit. Method B, more automated, has fixed costs of €21 500 per year and a variable cost of €17 per unit. At what yearly volume Q do both methods cost the same?

A product sells for €10 with a variable cost of €8 per unit. Fixed costs are €10 000 per month and profit is taxed at 25%. How many units Q must be sold per month to earn €3 000 after tax?

A product sells for €8 per unit, with a variable cost of €4 per unit and fixed costs of €4 000 per year. Budgeted sales are 1 800 units. Find the margin of safety MS as a percentage of budgeted sales.

A company sells 1 500 units per month at €57 each, with a variable cost of €45 per unit and fixed costs of €12 000 per month. The variable cost rises by €3 per unit and the price stays the same. How many units Q must now be sold per month to keep the same profit?