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
sales€revenuetotal costfixed costsales = ?

A shop has fixed costs of €20 000 per year. Its variable costs are 70% of sales revenue. What sales revenue S does it need per year to break even?

F = €20 000variable costs = 70% · S
S = €
2.Easy
Q€revenuetotal costfixed cost3000

A product sells for €40 per unit. The variable cost is €25 per unit and the fixed costs are €22 500 per month. Find the monthly profit Π when 3 000 units are sold (a loss is negative).

p = €40v = €25F = €22 500Q = 3 000
Π = €
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €20 per unit with a variable cost of €8 per unit. Fixed costs are €18 000 per month. How many units Q must be sold per month to make a profit of €6 000?

F = €18 000p = €20v = €8profit = €6 000
Q = units
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €25 with a variable cost of €15 per unit. Fixed costs are €12 000 per month and profit is taxed at 25%. How many units Q must be sold per month to earn €6 000 after tax?

p = €25v = €15F = €12 000T = 25%after-tax profit = €6 000
Q = units
5.Hard
Q€revenuetotal costfixed costBE

A product sells for €19 per unit, with a variable cost of €4 per unit and fixed costs of €22 500 per year. Budgeted sales are 1 950 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €22 500p = €19v = €4budget = 1 950
MS = %
6.Hard
Q€revenuetotal costfixed cost1 920−5%%ΔΠ = ?

A company sells 1 920 units at €35 each, with a variable cost of €25 per unit and fixed costs of €12 000. By what percentage %ΔΠ does operating profit change if sales volume falls by 5%?

Q = 1 920p = €35v = €25F = €12 000%ΔQ = −5%
%ΔΠ = %

Answer key

  1. 1. S = 66667 €
  2. 2. Π = 22500 €
  3. 3. Q = 2000 units
  4. 4. Q = 2000 units
  5. 5. MS = 23.08 %
  6. 6. %ΔΠ = −13.33 %

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