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Break-even Y11

Total questions: 13

Worksheet time: 15mins

Name
Class
Date
1.

What is the formula for Revenue?

a)

Price x Quantity sold

b)

Fixed costs + Variable costs

c)

Costs x Quantity

d)

Income stream

2.

Which of the following is an example of a fixed cost?

a)

Salaries

b)

Bills per product sold

c)

Materials

d)

Packaging

3.

What is the formula for Total Costs?

a)

Variable costs - Fixed costs

b)

Variable costs + Fixed costs

c)

Selling price + Fixed costs

d)

Variable costs X Fixed costs

4.

On a graph, the break even point is?

a)

Where the fixed costs & variable costs lines cross

b)

Where the sales revenue & total costs lines cross

c)

Shown by the area of profit

d)

The margin of safety

5.

The break-even point is measured by

a)

Revenue

b)

Sales

c)

Profit

d)

Output

6.

The break-even formula is

a)

Fixed costs / (variable costs - total costs)

b)

Fixed costs / (selling price - variable costs)

c)

Contribution / by fixed costs

d)

Fixed costs - revenue

7.

Ellie is starting a new business making pies. She needs to work out how many pies she needs to sell to break even. Ellie plans the pies for £1.25 each. The ingredients and packaging costs 50p and her fixed costs are £1524 per month. How many units would Ellie need to sell to break even?

a)

75 pies

b)

2032 pies

c)

£75

d)

£2032

8.

Margin of safety is?

a)

Actual sales - break even sales

b)

Fixed costs - selling price

c)

Actual sales + break even sales

d)

Actual sales - Fixed costs

9.

If there is an increase in sales, what will happen to the margin of safety?

a)

Increase

b)

Decrease

c)

Remain the same

10.

If there is a price increase what will happen to the break-even point?

a)

It falls

b)

It rises

c)

It stays the same

11.

If there is an increase in costs what will happen to the break-even point and profits?

a)

Break-even point rises, profits rise

b)

Break-even point rises, profits fall

c)

Break-even point falls, profits rise

d)

Break-even point falls, profits fall

12.

Which area reflects the area of profit in the break-even graph?

a)

A

b)

B

c)

C

d)

D

13.

Which of the following is not reason as to why break-even should be calculated?

a)

The business knows its fixed & variable costs

b)

Can calculate the margin of safety

c)

Assumes costs remain the same

d)

Can forecast likely profit at different ouput