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 cost2000

A product sells for €27 per unit. The variable cost is €15 per unit and the fixed costs are €12 000 per month. Find the monthly profit Π when 2 000 units are sold (a loss is negative).

p = €27v = €15F = €12 000Q = 2 000
Π = €
2.Easy
Q€revenuetotal costfixed costQ = ?

A company sells a product for €14 per unit. The variable cost is €4 per unit and fixed costs are €15 000 per month. How many units Q must it sell per month to break even?

F = €15 000p = €14v = €4
Q = units
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €45 per unit with a variable cost of €30 per unit. Fixed costs are €30 000 per month. How many units Q must be sold per month to make a profit of €12 000?

F = €30 000p = €45v = €30profit = €12 000
Q = units
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €21 per unit with a variable cost of €18 per unit. Fixed costs are €7 500 per month. How many units Q must be sold per month to make a profit of €6 000?

F = €7 500p = €21v = €18profit = €6 000
Q = units
5.Hard
Q€revenuetotal costfixed costBE

A product sells for €40 per unit, with a variable cost of €30 per unit and fixed costs of €12 000 per year. Budgeted sales are 2 160 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €12 000p = €40v = €30budget = 2 160
MS = %
6.Hard
F = €10 000, Q = ?sales mix5 × Ap = €9v = €52 × Bp = €25v = €10

A company sells two products. Product A sells for €9 with a variable cost of €5; product B sells for €25 with a variable cost of €10. They sell in a fixed mix of 5 units of A for every 2 of B. Fixed costs are €10 000 per month. Find the total number of units Q (A and B together) needed to break even.

pA = €9, vA = €5pB = €25, vB = €10A : B = 5 : 2F = €10 000
Q = units

Answer key

  1. 1. Π = 12000 €
  2. 2. Q = 1500 units
  3. 3. Q = 2800 units
  4. 4. Q = 4500 units
  5. 5. MS = 44.44 %
  6. 6. Q = 1400 units

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