WorksheetsBreak-even calculations
Total questions: 17
Worksheet time: 21mins
Two of these formulas are correct for working out the break-even point. Which two
Fixed Costs / Contribution Margin per unit
Total Costs - Fixed Costs x variable costs per unit
Fixed Costs / Sales price per unit - variable costs per unit
Contribution Margin per unit / Fixed Costs
If the average variable costs £10, average selling price is £25 and fixed costs are £60,000, then what is the break-even output?
5000
7000
6000
4000
Fixed costs: = £30,000
Variable cost: = £200 per photo shoot
Forecast output (Sales): = 140 photo shoots
Selling price: = £1000 per photo shoot
What is the Total Contribution?
£112 000
£112 500
£375
£800
What is the break-even point in units for a company whose total fixed costs are £275,450; selling price per unit is £16; and variable cost per unit is £14.75?
220,360
150,300
183,633
225,120
We are going to manufacture Whats-Its. The Whats-It machine costs £4000.It also costs £5 for materials and labour for each Whats-It. We are planning to sell our Whats-Its for £12 each. How many Whats-Its must we sell in order to breakeven?
571.42
572
570. 63
571
What is the break-even point in units for a company whose total fixed costs are £275,450; selling price per unit is £16; and variable cost per unit is £14.75?
220,360
150,300
183,633
225,120
Baljeevans Burgers has sales of 250 units, a sales revenue of £26 500, total variable costs of £12 340 and total fixed costs of £4 600 (all annual figures).
Calculate the Total Contribution
£56.64
£14 160
£14 410
£566.40
Baljeevans Burgers has sales of 250 units, a sales revenue of £26 500, total variable costs of £12 340 and total fixed costs of £4 600 (all annual figures).
Calculate the Contribution per unit
£56.64
£14 160
£14 410
£566.40
Baljeevans Burgers has sales of 250 units, a sales revenue of £26 500, total variable costs of £12 340 and total fixed costs of £4 600 (all annual figures).
Calculate the Profit or Loss
£9 560
£95 600
£662 5000
£660 8060
Fixed Costs £42 525
Variable Costs £3 per Item
Forecast Output (Sales) 11 262
Sales Revenue £135 144
What is the Break Even?
4725
12
5000
None of these
Parc Oasis Ltd. has fixed cost of $15,000 per month, with unit variable cost of $200 and a selling price of $500 per unit.
What is Parc Oasis Ltd. break-even level of output per month?
21
30
50
75
If average variable cost is £10, and average selling price is £25, then what is contribution?
£35
£15
£-15
£40
What is the break-even point in units for company where total fixed costs are £275,450
selling price per units £16
variable cost per unit is £14.75
220,360
183,633
150,300
225,120
The break even level of output for a firm is 800 units and it is currently making 950 units. What is its margin of safety?
150 units
250 units
300 units
1750 units
Simon has worked out the following figures for new Bobble Hats he is going to sell. He estimates that he can produce 20 000 hats a month with a selling price of £3.50. He expects the machinery costs to be £60 000 per annum, staff salaries are £72 000 per annum and raw materials cost £30 000 per month.
What is the margin of safety?
66 000
74 000
200 000
174 000
