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 €17 per unit. The variable cost is €12 per unit and fixed costs are €25 000 per month. How many units Q must it sell per month to break even?

F = €25 000p = €17v = €12
Q = units
2.Easy
sales€revenuetotal costfixed costsales = ?

A shop has fixed costs of €120 000 per year. Its variable costs are 60% of sales revenue. What sales revenue S does it need per year to break even?

F = €120 000variable costs = 60% · S
S = €
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €18 per unit with a variable cost of €8 per unit. Fixed costs are €12 000 per month. How many units Q must be sold per month to make a profit of €2 000?

F = €12 000p = €18v = €8profit = €2 000
Q = units
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €20 per unit with a variable cost of €8 per unit. Fixed costs are €6 000 per month. How many units Q must be sold per month to make a profit of €6 000?

F = €6 000p = €20v = €8profit = €6 000
Q = units
5.Hard
Q€revenuetotal costfixed cost10 000−15%%ΔΠ = ?

A company sells 10 000 units at €9 each, with a variable cost of €4 per unit and fixed costs of €20 000. By what percentage %ΔΠ does operating profit change if sales volume falls by 15%?

Q = 10 000p = €9v = €4F = €20 000%ΔQ = −15%
%ΔΠ = %
6.Hard
Q€revenuetotal costfixed cost3 750+15%%ΔΠ = ?

A company sells 3 750 units at €28 each, with a variable cost of €25 per unit and fixed costs of €7 500. By what percentage %ΔΠ does operating profit change if sales volume rises by 15%?

Q = 3 750p = €28v = €25F = €7 500%ΔQ = +15%
%ΔΠ = %

Answer key

  1. 1. Q = 5000 units
  2. 2. S = 300000 €
  3. 3. Q = 1400 units
  4. 4. Q = 1000 units
  5. 5. %ΔΠ = −25 %
  6. 6. %ΔΠ = 45 %

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