Break-even analysis worksheet with answers

A company sells a product for €20 per unit. The variable cost is €15 per unit and fixed costs are €6 000 per month. How many units Q must it sell per month to break even?

A shop has fixed costs of €30 000 per year. Its variable costs are 75% of sales revenue. What sales revenue S does it need per year to break even?

A company sells 2 000 units at €20 each. The variable cost is €18 per unit and fixed costs are €2 000. Find the degree of operating leverage DOL at this sales level.

A product sells for €18 per unit with a variable cost of €8 per unit. Fixed costs are €50 000 per month. How many units Q must be sold per month to make a profit of €2 000?

A company sells 6 250 units per month at €28 each, with a variable cost of €25 per unit and fixed costs of €15 000 per month. The variable cost rises by €1 per unit and the price stays the same. How many units Q must now be sold per month to keep the same profit?

A product sells for €55 per unit, with a variable cost of €45 per unit and fixed costs of €50 000 per year. Budgeted sales are 6 500 units. Find the margin of safety MS as a percentage of budgeted sales.