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 €7 per unit. The variable cost is €4 per unit and fixed costs are €1 500 per month. How many units Q must it sell per month to break even?

F = €1 500p = €7v = €4
Q = units
2.Easy
Q€revenuetotal costfixed cost1200

A product sells for €30 per unit. The variable cost is €20 per unit and the fixed costs are €20 000 per month. Find the monthly profit Π when 1 200 units are sold (a loss is negative).

p = €30v = €20F = €20 000Q = 1 200
Π = €
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €13 per unit with a variable cost of €8 per unit. Fixed costs are €12 500 per month. How many units Q must be sold per month to make a profit of €12 000?

F = €12 500p = €13v = €8profit = €12 000
Q = units
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €8 with a variable cost of €4 per unit. Fixed costs are €8 000 per month and profit is taxed at 25%. How many units Q must be sold per month to earn €1 500 after tax?

p = €8v = €4F = €8 000T = 25%after-tax profit = €1 500
Q = units
5.Hard
Q€revenuetotal costfixed costBE

A product sells for €26 per unit, with a variable cost of €20 per unit and fixed costs of €9 000 per year. Budgeted sales are 1 720 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €9 000p = €26v = €20budget = 1 720
MS = %
6.Hard
F = €20 400, Q = ?sales mix2 × Ap = €12v = €83 × Bp = €40v = €20

A company sells two products. Product A sells for €12 with a variable cost of €8; product B sells for €40 with a variable cost of €20. They sell in a fixed mix of 2 units of A for every 3 of B. Fixed costs are €20 400 per month. Find the total number of units Q (A and B together) needed to break even.

pA = €12, vA = €8pB = €40, vB = €20A : B = 2 : 3F = €20 400
Q = units

Answer key

  1. 1. Q = 500 units
  2. 2. Π = −8000 €
  3. 3. Q = 4900 units
  4. 4. Q = 2500 units
  5. 5. MS = 12.79 %
  6. 6. Q = 1500 units

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