Break-even analysis worksheet with answers

A shop has fixed costs of €20 000 per year. Its variable costs are 70% of sales revenue. What sales revenue S does it need per year to break even?

A product sells for €16 per unit. The variable cost is €4 per unit and the fixed costs are €24 000 per month. Find the monthly profit Π when 1 600 units are sold (a loss is negative).

A product sells for €11 per unit with a variable cost of €6 per unit. Fixed costs are €12 500 per month. How many units Q must be sold per month to make a profit of €6 000?

A product sells for €22 with a variable cost of €18 per unit. Fixed costs are €3 200 per month and profit is taxed at 25%. How many units Q must be sold per month to earn €1 500 after tax?

A company sells 12 500 units at €27 each, with a variable cost of €12 per unit and fixed costs of €75 000. By what percentage %ΔΠ does operating profit change if sales volume rises by 20%?

A company sells two products. Product A sells for €13 with a variable cost of €10; product B sells for €22 with a variable cost of €10. They sell in a fixed mix of 2 units of A for every 3 of B. Fixed costs are €12 600 per month. Find the total number of units Q (A and B together) needed to break even.