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 €60 per unit. The variable cost is €45 per unit and fixed costs are €15 000 per month. How many units Q must it sell per month to break even?

F = €15 000p = €60v = €45
Q = units
2.Easy
sales€revenuetotal costfixed costsales = ?

A shop has fixed costs of €50 000 per year. Its variable costs are 75% of sales revenue. What sales revenue S does it need per year to break even?

F = €50 000variable costs = 75% · S
S = €
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €24 per unit with a variable cost of €20 per unit. Fixed costs are €3 200 per month. How many units Q must be sold per month to make a profit of €2 000?

F = €3 200p = €24v = €20profit = €2 000
Q = units
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €45 per unit with a variable cost of €25 per unit. Fixed costs are €40 000 per month. How many units Q must be sold per month to make a profit of €10 000?

F = €40 000p = €45v = €25profit = €10 000
Q = units
5.Hard
Q€revenuetotal costfixed costBE

A product sells for €16 per unit, with a variable cost of €6 per unit and fixed costs of €40 000 per year. Budgeted sales are 5 600 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €40 000p = €16v = €6budget = 5 600
MS = %
6.Hard
F = €18 000, Q = ?sales mix4 × Ap = €16v = €101 × Bp = €22v = €10

A company sells two products. Product A sells for €16 with a variable cost of €10; product B sells for €22 with a variable cost of €10. They sell in a fixed mix of 4 units of A for every 1 of B. Fixed costs are €18 000 per month. Find the total number of units Q (A and B together) needed to break even.

pA = €16, vA = €10pB = €22, vB = €10A : B = 4 : 1F = €18 000
Q = units

Answer key

  1. 1. Q = 1000 units
  2. 2. S = 200000 €
  3. 3. Q = 1300 units
  4. 4. Q = 2500 units
  5. 5. MS = 28.57 %
  6. 6. Q = 2500 units

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