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.

New worksheetPractise online with hints

For teachers: free to print, copy and use in class. Every new worksheet has new values and its own answer key. A link to ExamProblems on your course page is appreciated.

Name: ____________________   Date: ____________

1.Easy
Q€revenuetotal costfixed costQ = ?

A company sells a product for €18 per unit. The variable cost is €12 per unit and fixed costs are €9 000 per month. How many units Q must it sell per month to break even?

F = €9 000p = €18v = €12
Q = units
2.Easy
sales€revenuetotal costfixed costsales = ?

A shop has fixed costs of €36 000 per year. Its variable costs are 50% of sales revenue. What sales revenue S does it need per year to break even?

F = €36 000variable costs = 50% · S
S = €
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €18 per unit with a variable cost of €8 per unit. Fixed costs are €20 000 per month. How many units Q must be sold per month to make a profit of €10 000?

F = €20 000p = €18v = €8profit = €10 000
Q = units
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €34 per unit with a variable cost of €30 per unit. Fixed costs are €10 000 per month. How many units Q must be sold per month to make a profit of €5 000?

F = €10 000p = €34v = €30profit = €5 000
Q = units
5.Hard
F = €41 600, Q = ?sales mix3 × Ap = €14v = €102 × Bp = €45v = €25

A company sells two products. Product A sells for €14 with a variable cost of €10; product B sells for €45 with a variable cost of €25. They sell in a fixed mix of 3 units of A for every 2 of B. Fixed costs are €41 600 per month. Find the total number of units Q (A and B together) needed to break even.

pA = €14, vA = €10pB = €45, vB = €25A : B = 3 : 2F = €41 600
Q = units
6.Hard
Q€revenuetotal costfixed costBE

A product sells for €50 per unit, with a variable cost of €45 per unit and fixed costs of €7 500 per year. Budgeted sales are 1 720 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €7 500p = €50v = €45budget = 1 720
MS = %

Answer key

  1. 1. Q = 1500 units
  2. 2. S = 72000 €
  3. 3. Q = 3000 units
  4. 4. Q = 3750 units
  5. 5. Q = 4000 units
  6. 6. MS = 12.79 %

Full step-by-step solutions: practise this topic on examproblems.com.