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 €21 per unit. The variable cost is €18 per unit and fixed costs are €6 000 per month. How many units Q must it sell per month to break even?

F = €6 000p = €21v = €18
Q = units
2.Easy
Q€revenuetotal costfixed cost4000

A product sells for €24 per unit. The variable cost is €4 per unit and the fixed costs are €40 000 per month. Find the monthly profit Π when 4 000 units are sold (a loss is negative).

p = €24v = €4F = €40 000Q = 4 000
Π = €
3.Medium
Q€revenuetotal costfixed cost2500

A company sells 2 500 units at €40 each. The variable cost is €25 per unit and fixed costs are €15 000. Find the degree of operating leverage DOL at this sales level.

Q = 2 500p = €40v = €25F = €15 000
DOL =
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €22 per unit with a variable cost of €20 per unit. Fixed costs are €5 000 per month. How many units Q must be sold per month to make a profit of €5 000?

F = €5 000p = €22v = €20profit = €5 000
Q = units
5.Hard
Q€revenuetotal costfixed costBE

A product sells for €27 per unit, with a variable cost of €25 per unit and fixed costs of €8 000 per year. Budgeted sales are 6 000 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €8 000p = €27v = €25budget = 6 000
MS = %
6.Hard
Q€revenuetotal costfixed costBE

A product sells for €23 per unit, with a variable cost of €8 per unit and fixed costs of €75 000 per year. Budgeted sales are 6 250 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €75 000p = €23v = €8budget = 6 250
MS = %

Answer key

  1. 1. Q = 2000 units
  2. 2. Π = 40000 €
  3. 3. DOL = 1.667
  4. 4. Q = 5000 units
  5. 5. MS = 33.33 %
  6. 6. MS = 20 %

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