Time & moneyAges 13-15

Break-even units & fixed costs

Divide fixed costs by unit contribution margin (selling price minus variable cost) to find the break-even volume. Review suitability for your learners before teaching.

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Age band:Ages 13-15 Ages 16-18

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Worksheet StudioPractice pack · Ages 13-15

Break-even units & fixed costs

Take your time. Show your thinking.

1. A workshop has fixed costs of $360. Each product costs $20 in materials to make and sells for $40. How many units must be sold to break even?
$360 · $20 · $40 · Break-even units & fixed c…
2. A workshop has fixed costs of $48. Each product costs $9 in materials to make and sells for $13. How many units must be sold to break even?
$48 · $9 · $13 · Break-even units & fixed c…
3. A workshop has fixed costs of $132. Each product costs $20 in materials to make and sells for $32. How many units must be sold to break even?
$132 · $20 · $32 · Break-even units & fixed c…
4. A workshop has fixed costs of $345. Each product costs $10 in materials to make and sells for $15. How many units must be sold to break even?
$345 · $10 · $15 · Break-even units & fixed c…
5. A workshop has fixed costs of $400. Each product costs $24 in materials to make and sells for $34. How many units must be sold to break even?
$400 · $24 · $34 · Break-even units & fixed c…
6. A workshop has fixed costs of $924. Each product costs $8 in materials to make and sells for $20. How many units must be sold to break even?
$924 · $8 · $20 · Break-even units & fixed c…
7. A workshop has fixed costs of $130. Each product costs $11 in materials to make and sells for $24. How many units must be sold to break even?
$130 · $11 · $24 · Break-even units & fixed c…
8. A workshop has fixed costs of $874. Each product costs $24 in materials to make and sells for $43. How many units must be sold to break even?
$874 · $24 · $43 · Break-even units & fixed c…
9. A workshop has fixed costs of $660. Each product costs $25 in materials to make and sells for $35. How many units must be sold to break even?
$660 · $25 · $35 · Break-even units & fixed c…
10. A workshop has fixed costs of $710. Each product costs $11 in materials to make and sells for $21. How many units must be sold to break even?
$710 · $11 · $21 · Break-even units & fixed c…
11. A workshop has fixed costs of $301. Each product costs $11 in materials to make and sells for $18. How many units must be sold to break even?
$301 · $11 · $18 · Break-even units & fixed c…
12. A workshop has fixed costs of $246. Each product costs $21 in materials to make and sells for $27. How many units must be sold to break even?
$246 · $21 · $27 · Break-even units & fixed c…

12 questions · Seed 104729 · Age guidance, not curriculum certification

View the answer key

Worksheet StudioAnswer key · Ages 13-15

Break-even units & fixed costs

Answers and reasoning. Review before teaching.

1. A workshop has fixed costs of $360. Each product costs $20 in materials to make and sells for $40. How many units must be sold to break even?
18 units
Contribution per unit = $40 − $20 = $20. Break-even units = $360 ÷ $20 = 18 units.
2. A workshop has fixed costs of $48. Each product costs $9 in materials to make and sells for $13. How many units must be sold to break even?
12 units
Contribution per unit = $13 − $9 = $4. Break-even units = $48 ÷ $4 = 12 units.
3. A workshop has fixed costs of $132. Each product costs $20 in materials to make and sells for $32. How many units must be sold to break even?
11 units
Contribution per unit = $32 − $20 = $12. Break-even units = $132 ÷ $12 = 11 units.
4. A workshop has fixed costs of $345. Each product costs $10 in materials to make and sells for $15. How many units must be sold to break even?
69 units
Contribution per unit = $15 − $10 = $5. Break-even units = $345 ÷ $5 = 69 units.
5. A workshop has fixed costs of $400. Each product costs $24 in materials to make and sells for $34. How many units must be sold to break even?
40 units
Contribution per unit = $34 − $24 = $10. Break-even units = $400 ÷ $10 = 40 units.
6. A workshop has fixed costs of $924. Each product costs $8 in materials to make and sells for $20. How many units must be sold to break even?
77 units
Contribution per unit = $20 − $8 = $12. Break-even units = $924 ÷ $12 = 77 units.
7. A workshop has fixed costs of $130. Each product costs $11 in materials to make and sells for $24. How many units must be sold to break even?
10 units
Contribution per unit = $24 − $11 = $13. Break-even units = $130 ÷ $13 = 10 units.
8. A workshop has fixed costs of $874. Each product costs $24 in materials to make and sells for $43. How many units must be sold to break even?
46 units
Contribution per unit = $43 − $24 = $19. Break-even units = $874 ÷ $19 = 46 units.
9. A workshop has fixed costs of $660. Each product costs $25 in materials to make and sells for $35. How many units must be sold to break even?
66 units
Contribution per unit = $35 − $25 = $10. Break-even units = $660 ÷ $10 = 66 units.
10. A workshop has fixed costs of $710. Each product costs $11 in materials to make and sells for $21. How many units must be sold to break even?
71 units
Contribution per unit = $21 − $11 = $10. Break-even units = $710 ÷ $10 = 71 units.
11. A workshop has fixed costs of $301. Each product costs $11 in materials to make and sells for $18. How many units must be sold to break even?
43 units
Contribution per unit = $18 − $11 = $7. Break-even units = $301 ÷ $7 = 43 units.
12. A workshop has fixed costs of $246. Each product costs $21 in materials to make and sells for $27. How many units must be sold to break even?
41 units
Contribution per unit = $27 − $21 = $6. Break-even units = $246 ÷ $6 = 41 units.

12 questions · Seed 104729 · Age guidance, not curriculum certification

Worksheet StudioPractice pack · Ages 13-15

Break-even units & fixed costs

Take your time. Show your thinking.

1. A workshop has fixed costs of $360. Each product costs $20 in materials to make and sells for $40. How many units must be sold to break even?
$360 · $20 · $40 · Break-even units & fixed c…
2. A workshop has fixed costs of $48. Each product costs $9 in materials to make and sells for $13. How many units must be sold to break even?
$48 · $9 · $13 · Break-even units & fixed c…
3. A workshop has fixed costs of $132. Each product costs $20 in materials to make and sells for $32. How many units must be sold to break even?
$132 · $20 · $32 · Break-even units & fixed c…
4. A workshop has fixed costs of $345. Each product costs $10 in materials to make and sells for $15. How many units must be sold to break even?
$345 · $10 · $15 · Break-even units & fixed c…
5. A workshop has fixed costs of $400. Each product costs $24 in materials to make and sells for $34. How many units must be sold to break even?
$400 · $24 · $34 · Break-even units & fixed c…
6. A workshop has fixed costs of $924. Each product costs $8 in materials to make and sells for $20. How many units must be sold to break even?
$924 · $8 · $20 · Break-even units & fixed c…
7. A workshop has fixed costs of $130. Each product costs $11 in materials to make and sells for $24. How many units must be sold to break even?
$130 · $11 · $24 · Break-even units & fixed c…
8. A workshop has fixed costs of $874. Each product costs $24 in materials to make and sells for $43. How many units must be sold to break even?
$874 · $24 · $43 · Break-even units & fixed c…
9. A workshop has fixed costs of $660. Each product costs $25 in materials to make and sells for $35. How many units must be sold to break even?
$660 · $25 · $35 · Break-even units & fixed c…
10. A workshop has fixed costs of $710. Each product costs $11 in materials to make and sells for $21. How many units must be sold to break even?
$710 · $11 · $21 · Break-even units & fixed c…
11. A workshop has fixed costs of $301. Each product costs $11 in materials to make and sells for $18. How many units must be sold to break even?
$301 · $11 · $18 · Break-even units & fixed c…
12. A workshop has fixed costs of $246. Each product costs $21 in materials to make and sells for $27. How many units must be sold to break even?
$246 · $21 · $27 · Break-even units & fixed c…

12 questions · Seed 104729 · Age guidance, not curriculum certification

Worksheet StudioAnswer key · Ages 13-15

Break-even units & fixed costs

Answers and reasoning. Review before teaching.

1. A workshop has fixed costs of $360. Each product costs $20 in materials to make and sells for $40. How many units must be sold to break even?
18 units
Contribution per unit = $40 − $20 = $20. Break-even units = $360 ÷ $20 = 18 units.
2. A workshop has fixed costs of $48. Each product costs $9 in materials to make and sells for $13. How many units must be sold to break even?
12 units
Contribution per unit = $13 − $9 = $4. Break-even units = $48 ÷ $4 = 12 units.
3. A workshop has fixed costs of $132. Each product costs $20 in materials to make and sells for $32. How many units must be sold to break even?
11 units
Contribution per unit = $32 − $20 = $12. Break-even units = $132 ÷ $12 = 11 units.
4. A workshop has fixed costs of $345. Each product costs $10 in materials to make and sells for $15. How many units must be sold to break even?
69 units
Contribution per unit = $15 − $10 = $5. Break-even units = $345 ÷ $5 = 69 units.
5. A workshop has fixed costs of $400. Each product costs $24 in materials to make and sells for $34. How many units must be sold to break even?
40 units
Contribution per unit = $34 − $24 = $10. Break-even units = $400 ÷ $10 = 40 units.
6. A workshop has fixed costs of $924. Each product costs $8 in materials to make and sells for $20. How many units must be sold to break even?
77 units
Contribution per unit = $20 − $8 = $12. Break-even units = $924 ÷ $12 = 77 units.
7. A workshop has fixed costs of $130. Each product costs $11 in materials to make and sells for $24. How many units must be sold to break even?
10 units
Contribution per unit = $24 − $11 = $13. Break-even units = $130 ÷ $13 = 10 units.
8. A workshop has fixed costs of $874. Each product costs $24 in materials to make and sells for $43. How many units must be sold to break even?
46 units
Contribution per unit = $43 − $24 = $19. Break-even units = $874 ÷ $19 = 46 units.
9. A workshop has fixed costs of $660. Each product costs $25 in materials to make and sells for $35. How many units must be sold to break even?
66 units
Contribution per unit = $35 − $25 = $10. Break-even units = $660 ÷ $10 = 66 units.
10. A workshop has fixed costs of $710. Each product costs $11 in materials to make and sells for $21. How many units must be sold to break even?
71 units
Contribution per unit = $21 − $11 = $10. Break-even units = $710 ÷ $10 = 71 units.
11. A workshop has fixed costs of $301. Each product costs $11 in materials to make and sells for $18. How many units must be sold to break even?
43 units
Contribution per unit = $18 − $11 = $7. Break-even units = $301 ÷ $7 = 43 units.
12. A workshop has fixed costs of $246. Each product costs $21 in materials to make and sells for $27. How many units must be sold to break even?
41 units
Contribution per unit = $27 − $21 = $6. Break-even units = $246 ÷ $6 = 41 units.

12 questions · Seed 104729 · Age guidance, not curriculum certification