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 cost750

A product sells for €20 per unit. The variable cost is €15 per unit and the fixed costs are €2 500 per month. Find the monthly profit Π when 750 units are sold (a loss is negative).

p = €20v = €15F = €2 500Q = 750
Π = €
2.Easy
Q€revenuetotal costfixed costQ = ?

A company sells a product for €35 per unit. The variable cost is €25 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 = €35v = €25
Q = units
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €28 with a variable cost of €8 per unit. Fixed costs are €40 000 per month and profit is taxed at 20%. How many units Q must be sold per month to earn €12 000 after tax?

p = €28v = €8F = €40 000T = 20%after-tax profit = €12 000
Q = units
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €17 with a variable cost of €15 per unit. Fixed costs are €4 000 per month and profit is taxed at 25%. How many units Q must be sold per month to earn €1 500 after tax?

p = €17v = €15F = €4 000T = 25%after-tax profit = €1 500
Q = units
5.Hard
Q€revenuev = €15v = €16fixed cost4 000Q = ?

A company sells 4 000 units per month at €21 each, with a variable cost of €15 per unit and fixed costs of €12 000 per month. The variable cost rises by €1 per unit and the price stays the same. How many units Q must now be sold per month to keep the same profit?

Q = 4 000p = €21v = €15 → €16F = €12 000
Q = units
6.Hard
Q€revenuetotal costfixed costBE

A product sells for €28 per unit, with a variable cost of €20 per unit and fixed costs of €9 600 per year. Budgeted sales are 1 560 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €9 600p = €28v = €20budget = 1 560
MS = %

Answer key

  1. 1. Π = 1250 €
  2. 2. Q = 2500 units
  3. 3. Q = 2750 units
  4. 4. Q = 3000 units
  5. 5. Q = 4800 units
  6. 6. MS = 23.08 %

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