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 €45 per unit. The variable cost is €25 per unit and fixed costs are €50 000 per month. How many units Q must it sell per month to break even?

F = €50 000p = €45v = €25
Q = units
2.Easy
Q€revenuetotal costfixed costQ = ?

A company sells a product for €38 per unit. The variable cost is €30 per unit and fixed costs are €40 000 per month. How many units Q must it sell per month to break even?

F = €40 000p = €38v = €30
Q = units
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €28 per unit with a variable cost of €8 per unit. Fixed costs are €30 000 per month. How many units Q must be sold per month to make a profit of €12 000?

F = €30 000p = €28v = €8profit = €12 000
Q = units
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €23 with a variable cost of €18 per unit. Fixed costs are €6 000 per month and profit is taxed at 20%. How many units Q must be sold per month to earn €3 000 after tax?

p = €23v = €18F = €6 000T = 20%after-tax profit = €3 000
Q = units
5.Hard
Q€revenuetotal costfixed costBE

A product sells for €36 per unit, with a variable cost of €30 per unit and fixed costs of €4 800 per year. Budgeted sales are 1 040 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €4 800p = €36v = €30budget = 1 040
MS = %
6.Hard
Q€revenuev = €30v = €31fixed cost6 250Q = ?

A company sells 6 250 units per month at €33 each, with a variable cost of €30 per unit and fixed costs of €7 500 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 = 6 250p = €33v = €30 → €31F = €7 500
Q = units

Answer key

  1. 1. Q = 2500 units
  2. 2. Q = 5000 units
  3. 3. Q = 2100 units
  4. 4. Q = 1950 units
  5. 5. MS = 23.08 %
  6. 6. Q = 9375 units

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