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 €40 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 = €40v = €30
Q = units
2.Easy
Q€revenuetotal costfixed costQ = ?

A company sells a product for €13 per unit. The variable cost is €8 per unit and fixed costs are €10 000 per month. How many units Q must it sell per month to break even?

F = €10 000p = €13v = €8
Q = units
3.Medium
Q€ABQ = ?

A product can be made in two ways. Method A has fixed costs of €15 000 per year and a variable cost of €15 per unit. Method B, more automated, has fixed costs of €16 500 per year and a variable cost of €12 per unit. At what yearly volume Q do both methods cost the same?

FA = €15 000vA = €15FB = €16 500vB = €12
Q = units
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €21 per unit with a variable cost of €15 per unit. Fixed costs are €12 000 per month. How many units Q must be sold per month to make a profit of €6 000?

F = €12 000p = €21v = €15profit = €6 000
Q = units
5.Hard
F = €16 500, Q = ?sales mix5 × Ap = €13v = €82 × Bp = €40v = €25

A company sells two products. Product A sells for €13 with a variable cost of €8; product B sells for €40 with a variable cost of €25. They sell in a fixed mix of 5 units of A for every 2 of B. Fixed costs are €16 500 per month. Find the total number of units Q (A and B together) needed to break even.

pA = €13, vA = €8pB = €40, vB = €25A : B = 5 : 2F = €16 500
Q = units
6.Hard
Q€revenuetotal costfixed cost3 130+12%%ΔΠ = ?

A company sells 3 130 units at €21 each, with a variable cost of €6 per unit and fixed costs of €37 500. By what percentage %ΔΠ does operating profit change if sales volume rises by 12%?

Q = 3 130p = €21v = €6F = €37 500%ΔQ = +12%
%ΔΠ = %

Answer key

  1. 1. Q = 4000 units
  2. 2. Q = 2000 units
  3. 3. Q = 500 units
  4. 4. Q = 3000 units
  5. 5. Q = 2100 units
  6. 6. %ΔΠ = 59.62 %

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