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 cost2100

A product sells for €25 per unit. The variable cost is €20 per unit and the fixed costs are €6 000 per month. Find the monthly profit Π when 2 100 units are sold (a loss is negative).

p = €25v = €20F = €6 000Q = 2 100
Π = €
2.Easy
sales€revenuetotal costfixed costsales = ?

A shop has fixed costs of €120 000 per year. Its variable costs are 75% of sales revenue. What sales revenue S does it need per year to break even?

F = €120 000variable costs = 75% · S
S = €
3.Medium
Q€revenuetotal costfixed cost5000

A company sells 5 000 units at €30 each. The variable cost is €20 per unit and fixed costs are €25 000. Find the degree of operating leverage DOL at this sales level.

Q = 5 000p = €30v = €20F = €25 000
DOL =
4.Medium
Q€revenuetotal costfixed cost1800

A company sells 1 800 units at €21 each. The variable cost is €15 per unit and fixed costs are €9 000. Find the degree of operating leverage DOL at this sales level.

Q = 1 800p = €21v = €15F = €9 000
DOL =
5.Hard
F = €6 000, Q = ?sales mix4 × Ap = €15v = €121 × Bp = €33v = €25

A company sells two products. Product A sells for €15 with a variable cost of €12; product B sells for €33 with a variable cost of €25. They sell in a fixed mix of 4 units of A for every 1 of B. Fixed costs are €6 000 per month. Find the total number of units Q (A and B together) needed to break even.

pA = €15, vA = €12pB = €33, vB = €25A : B = 4 : 1F = €6 000
Q = units
6.Hard
Q€revenuetotal costfixed costBE

A product sells for €15 per unit, with a variable cost of €12 per unit and fixed costs of €7 500 per year. Budgeted sales are 2 880 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €7 500p = €15v = €12budget = 2 880
MS = %

Answer key

  1. 1. Π = 4500 €
  2. 2. S = 480000 €
  3. 3. DOL = 2
  4. 4. DOL = 6
  5. 5. Q = 1500 units
  6. 6. MS = 13.19 %

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