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 €100 000 per month. How many units Q must it sell per month to break even?

F = €100 000p = €45v = €25
Q = units
2.Easy
Q€revenuetotal costfixed cost8000

A product sells for €20 per unit. The variable cost is €12 per unit and the fixed costs are €32 000 per month. Find the monthly profit Π when 8 000 units are sold (a loss is negative).

p = €20v = €12F = €32 000Q = 8 000
Π = €
3.Medium
Q€revenuetotal costfixed cost2400

A company sells 2 400 units at €60 each. The variable cost is €45 per unit and fixed costs are €12 000. Find the degree of operating leverage DOL at this sales level.

Q = 2 400p = €60v = €45F = €12 000
DOL =
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €47 per unit with a variable cost of €45 per unit. Fixed costs are €3 000 per month. How many units Q must be sold per month to make a profit of €2 000?

F = €3 000p = €47v = €45profit = €2 000
Q = units
5.Hard
Q€revenuetotal costfixed costBE

A product sells for €22 per unit, with a variable cost of €18 per unit and fixed costs of €8 000 per year. Budgeted sales are 2 800 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €8 000p = €22v = €18budget = 2 800
MS = %
6.Hard
Q€revenuetotal costfixed cost8 000+10%%ΔΠ = ?

A company sells 8 000 units at €12 each, with a variable cost of €8 per unit and fixed costs of €20 000. By what percentage %ΔΠ does operating profit change if sales volume rises by 10%?

Q = 8 000p = €12v = €8F = €20 000%ΔQ = +10%
%ΔΠ = %

Answer key

  1. 1. Q = 5000 units
  2. 2. Π = 32000 €
  3. 3. DOL = 1.5
  4. 4. Q = 2500 units
  5. 5. MS = 28.57 %
  6. 6. %ΔΠ = 26.67 %

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