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€revenue (p = ?)total costfixed cost1 250

A caterer expects to sell 1 250 meals per month. Each meal has a variable cost of €6 and the fixed costs are €2 500 per month. What is the lowest price p per meal at which the caterer breaks even?

Q = 1 250v = €6F = €2 500
p = €
2.Easy
Q€revenue (p = ?)total costfixed cost4 000

A caterer expects to sell 4 000 meals per month. Each meal has a variable cost of €25 and the fixed costs are €12 000 per month. What is the lowest price p per meal at which the caterer breaks even?

Q = 4 000v = €25F = €12 000
p = €
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €50 with a variable cost of €45 per unit. Fixed costs are €4 000 per month and profit is taxed at 20%. How many units Q must be sold per month to earn €1 000 after tax?

p = €50v = €45F = €4 000T = 20%after-tax profit = €1 000
Q = units
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €23 per unit with a variable cost of €15 per unit. Fixed costs are €40 000 per month. How many units Q must be sold per month to make a profit of €6 000?

F = €40 000p = €23v = €15profit = €6 000
Q = units
5.Hard
Q€revenuetotal costfixed costBE

A product sells for €11 per unit, with a variable cost of €8 per unit and fixed costs of €3 000 per year. Budgeted sales are 1 250 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €3 000p = €11v = €8budget = 1 250
MS = %
6.Hard
Q€revenuetotal costfixed costBE

A product sells for €11 per unit, with a variable cost of €8 per unit and fixed costs of €2 400 per year. Budgeted sales are 1 280 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €2 400p = €11v = €8budget = 1 280
MS = %

Answer key

  1. 1. p = 8 €
  2. 2. p = 28 €
  3. 3. Q = 1050 units
  4. 4. Q = 5750 units
  5. 5. MS = 20 %
  6. 6. MS = 37.5 %

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