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 cost7000

A product sells for €8 per unit. The variable cost is €6 per unit and the fixed costs are €10 000 per month. Find the monthly profit Π when 7 000 units are sold (a loss is negative).

p = €8v = €6F = €10 000Q = 7 000
Π = €
2.Easy
Q€revenue (p = ?)total costfixed cost1 000

A caterer expects to sell 1 000 meals per month. Each meal has a variable cost of €8 and the fixed costs are €2 000 per month. What is the lowest price p per meal at which the caterer breaks even?

Q = 1 000v = €8F = €2 000
p = €
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €30 per unit with a variable cost of €25 per unit. Fixed costs are €20 000 per month. How many units Q must be sold per month to make a profit of €5 000?

F = €20 000p = €30v = €25profit = €5 000
Q = units
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €40 per unit with a variable cost of €20 per unit. Fixed costs are €80 000 per month. How many units Q must be sold per month to make a profit of €20 000?

F = €80 000p = €40v = €20profit = €20 000
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 €24 000 per year. Budgeted sales are 5 000 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €24 000p = €26v = €20budget = 5 000
MS = %
6.Hard
Q€revenuetotal costfixed cost2 000+15%%ΔΠ = ?

A company sells 2 000 units at €25 each, with a variable cost of €15 per unit and fixed costs of €8 000. By what percentage %ΔΠ does operating profit change if sales volume rises by 15%?

Q = 2 000p = €25v = €15F = €8 000%ΔQ = +15%
%ΔΠ = %

Answer key

  1. 1. Π = 4000 €
  2. 2. p = 10 €
  3. 3. Q = 5000 units
  4. 4. Q = 5000 units
  5. 5. MS = 20 %
  6. 6. %ΔΠ = 25 %

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