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 €32 per unit. The variable cost is €30 per unit and fixed costs are €2 000 per month. How many units Q must it sell per month to break even?

F = €2 000p = €32v = €30
Q = units
2.Easy
Q€revenuetotal costfixed costQ = ?

A company sells a product for €11 per unit. The variable cost is €8 per unit and fixed costs are €2 400 per month. How many units Q must it sell per month to break even?

F = €2 400p = €11v = €8
Q = units
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €15 with a variable cost of €12 per unit. Fixed costs are €15 000 per month and profit is taxed at 20%. How many units Q must be sold per month to earn €3 000 after tax?

p = €15v = €12F = €15 000T = 20%after-tax profit = €3 000
Q = units
4.Medium
Q€ABQ = ?

A product can be made in two ways. Method A has fixed costs of €30 000 per year and a variable cost of €25 per unit. Method B, more automated, has fixed costs of €37 500 per year and a variable cost of €20 per unit. At what yearly volume Q do both methods cost the same?

FA = €30 000vA = €25FB = €37 500vB = €20
Q = units
5.Hard
Q€revenuetotal costfixed costBE

A product sells for €18 per unit, with a variable cost of €12 per unit and fixed costs of €6 000 per year. Budgeted sales are 1 250 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €6 000p = €18v = €12budget = 1 250
MS = %
6.Hard
Q€revenuetotal costfixed costBE

A product sells for €11 per unit, with a variable cost of €8 per unit and fixed costs of €1 500 per year. Budgeted sales are 900 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €1 500p = €11v = €8budget = 900
MS = %

Answer key

  1. 1. Q = 1000 units
  2. 2. Q = 800 units
  3. 3. Q = 6250 units
  4. 4. Q = 1500 units
  5. 5. MS = 20 %
  6. 6. MS = 44.44 %

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