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 $1140. Each product costs $11 in materials to make and sells for $30. How many units must be sold to break even?
$1140 · $11 · $30 · Break-even units & fixed c…
2. A workshop has fixed costs of $442. Each product costs $20 in materials to make and sells for $33. How many units must be sold to break even?
$442 · $20 · $33 · Break-even units & fixed c…
3. A workshop has fixed costs of $256. Each product costs $8 in materials to make and sells for $12. How many units must be sold to break even?
$256 · $8 · $12 · Break-even units & fixed c…
4. A workshop has fixed costs of $338. Each product costs $20 in materials to make and sells for $33. How many units must be sold to break even?
$338 · $20 · $33 · Break-even units & fixed c…
5. A workshop has fixed costs of $392. Each product costs $9 in materials to make and sells for $16. How many units must be sold to break even?
$392 · $9 · $16 · Break-even units & fixed c…
6. A workshop has fixed costs of $400. Each product costs $7 in materials to make and sells for $12. How many units must be sold to break even?
$400 · $7 · $12 · Break-even units & fixed c…
7. A workshop has fixed costs of $405. Each product costs $24 in materials to make and sells for $39. How many units must be sold to break even?
$405 · $24 · $39 · Break-even units & fixed c…
8. A workshop has fixed costs of $272. Each product costs $25 in materials to make and sells for $29. How many units must be sold to break even?
$272 · $25 · $29 · Break-even units & fixed c…
9. A workshop has fixed costs of $138. Each product costs $16 in materials to make and sells for $22. How many units must be sold to break even?
$138 · $16 · $22 · Break-even units & fixed c…
10. A workshop has fixed costs of $858. Each product costs $12 in materials to make and sells for $25. How many units must be sold to break even?
$858 · $12 · $25 · Break-even units & fixed c…
11. A workshop has fixed costs of $416. Each product costs $5 in materials to make and sells for $18. How many units must be sold to break even?
$416 · $5 · $18 · Break-even units & fixed c…
12. A workshop has fixed costs of $828. Each product costs $10 in materials to make and sells for $22. How many units must be sold to break even?
$828 · $10 · $22 · Break-even units & fixed c…

12 questions · Seed 104730 · 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 $1140. Each product costs $11 in materials to make and sells for $30. How many units must be sold to break even?
60 units
Contribution per unit = $30 − $11 = $19. Break-even units = $1140 ÷ $19 = 60 units.
2. A workshop has fixed costs of $442. Each product costs $20 in materials to make and sells for $33. How many units must be sold to break even?
34 units
Contribution per unit = $33 − $20 = $13. Break-even units = $442 ÷ $13 = 34 units.
3. A workshop has fixed costs of $256. Each product costs $8 in materials to make and sells for $12. How many units must be sold to break even?
64 units
Contribution per unit = $12 − $8 = $4. Break-even units = $256 ÷ $4 = 64 units.
4. A workshop has fixed costs of $338. Each product costs $20 in materials to make and sells for $33. How many units must be sold to break even?
26 units
Contribution per unit = $33 − $20 = $13. Break-even units = $338 ÷ $13 = 26 units.
5. A workshop has fixed costs of $392. Each product costs $9 in materials to make and sells for $16. How many units must be sold to break even?
56 units
Contribution per unit = $16 − $9 = $7. Break-even units = $392 ÷ $7 = 56 units.
6. A workshop has fixed costs of $400. Each product costs $7 in materials to make and sells for $12. How many units must be sold to break even?
80 units
Contribution per unit = $12 − $7 = $5. Break-even units = $400 ÷ $5 = 80 units.
7. A workshop has fixed costs of $405. Each product costs $24 in materials to make and sells for $39. How many units must be sold to break even?
27 units
Contribution per unit = $39 − $24 = $15. Break-even units = $405 ÷ $15 = 27 units.
8. A workshop has fixed costs of $272. Each product costs $25 in materials to make and sells for $29. How many units must be sold to break even?
68 units
Contribution per unit = $29 − $25 = $4. Break-even units = $272 ÷ $4 = 68 units.
9. A workshop has fixed costs of $138. Each product costs $16 in materials to make and sells for $22. How many units must be sold to break even?
23 units
Contribution per unit = $22 − $16 = $6. Break-even units = $138 ÷ $6 = 23 units.
10. A workshop has fixed costs of $858. Each product costs $12 in materials to make and sells for $25. How many units must be sold to break even?
66 units
Contribution per unit = $25 − $12 = $13. Break-even units = $858 ÷ $13 = 66 units.
11. A workshop has fixed costs of $416. Each product costs $5 in materials to make and sells for $18. How many units must be sold to break even?
32 units
Contribution per unit = $18 − $5 = $13. Break-even units = $416 ÷ $13 = 32 units.
12. A workshop has fixed costs of $828. Each product costs $10 in materials to make and sells for $22. How many units must be sold to break even?
69 units
Contribution per unit = $22 − $10 = $12. Break-even units = $828 ÷ $12 = 69 units.

12 questions · Seed 104730 · 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 $1140. Each product costs $11 in materials to make and sells for $30. How many units must be sold to break even?
$1140 · $11 · $30 · Break-even units & fixed c…
2. A workshop has fixed costs of $442. Each product costs $20 in materials to make and sells for $33. How many units must be sold to break even?
$442 · $20 · $33 · Break-even units & fixed c…
3. A workshop has fixed costs of $256. Each product costs $8 in materials to make and sells for $12. How many units must be sold to break even?
$256 · $8 · $12 · Break-even units & fixed c…
4. A workshop has fixed costs of $338. Each product costs $20 in materials to make and sells for $33. How many units must be sold to break even?
$338 · $20 · $33 · Break-even units & fixed c…
5. A workshop has fixed costs of $392. Each product costs $9 in materials to make and sells for $16. How many units must be sold to break even?
$392 · $9 · $16 · Break-even units & fixed c…
6. A workshop has fixed costs of $400. Each product costs $7 in materials to make and sells for $12. How many units must be sold to break even?
$400 · $7 · $12 · Break-even units & fixed c…
7. A workshop has fixed costs of $405. Each product costs $24 in materials to make and sells for $39. How many units must be sold to break even?
$405 · $24 · $39 · Break-even units & fixed c…
8. A workshop has fixed costs of $272. Each product costs $25 in materials to make and sells for $29. How many units must be sold to break even?
$272 · $25 · $29 · Break-even units & fixed c…
9. A workshop has fixed costs of $138. Each product costs $16 in materials to make and sells for $22. How many units must be sold to break even?
$138 · $16 · $22 · Break-even units & fixed c…
10. A workshop has fixed costs of $858. Each product costs $12 in materials to make and sells for $25. How many units must be sold to break even?
$858 · $12 · $25 · Break-even units & fixed c…
11. A workshop has fixed costs of $416. Each product costs $5 in materials to make and sells for $18. How many units must be sold to break even?
$416 · $5 · $18 · Break-even units & fixed c…
12. A workshop has fixed costs of $828. Each product costs $10 in materials to make and sells for $22. How many units must be sold to break even?
$828 · $10 · $22 · Break-even units & fixed c…

12 questions · Seed 104730 · 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 $1140. Each product costs $11 in materials to make and sells for $30. How many units must be sold to break even?
60 units
Contribution per unit = $30 − $11 = $19. Break-even units = $1140 ÷ $19 = 60 units.
2. A workshop has fixed costs of $442. Each product costs $20 in materials to make and sells for $33. How many units must be sold to break even?
34 units
Contribution per unit = $33 − $20 = $13. Break-even units = $442 ÷ $13 = 34 units.
3. A workshop has fixed costs of $256. Each product costs $8 in materials to make and sells for $12. How many units must be sold to break even?
64 units
Contribution per unit = $12 − $8 = $4. Break-even units = $256 ÷ $4 = 64 units.
4. A workshop has fixed costs of $338. Each product costs $20 in materials to make and sells for $33. How many units must be sold to break even?
26 units
Contribution per unit = $33 − $20 = $13. Break-even units = $338 ÷ $13 = 26 units.
5. A workshop has fixed costs of $392. Each product costs $9 in materials to make and sells for $16. How many units must be sold to break even?
56 units
Contribution per unit = $16 − $9 = $7. Break-even units = $392 ÷ $7 = 56 units.
6. A workshop has fixed costs of $400. Each product costs $7 in materials to make and sells for $12. How many units must be sold to break even?
80 units
Contribution per unit = $12 − $7 = $5. Break-even units = $400 ÷ $5 = 80 units.
7. A workshop has fixed costs of $405. Each product costs $24 in materials to make and sells for $39. How many units must be sold to break even?
27 units
Contribution per unit = $39 − $24 = $15. Break-even units = $405 ÷ $15 = 27 units.
8. A workshop has fixed costs of $272. Each product costs $25 in materials to make and sells for $29. How many units must be sold to break even?
68 units
Contribution per unit = $29 − $25 = $4. Break-even units = $272 ÷ $4 = 68 units.
9. A workshop has fixed costs of $138. Each product costs $16 in materials to make and sells for $22. How many units must be sold to break even?
23 units
Contribution per unit = $22 − $16 = $6. Break-even units = $138 ÷ $6 = 23 units.
10. A workshop has fixed costs of $858. Each product costs $12 in materials to make and sells for $25. How many units must be sold to break even?
66 units
Contribution per unit = $25 − $12 = $13. Break-even units = $858 ÷ $13 = 66 units.
11. A workshop has fixed costs of $416. Each product costs $5 in materials to make and sells for $18. How many units must be sold to break even?
32 units
Contribution per unit = $18 − $5 = $13. Break-even units = $416 ÷ $13 = 32 units.
12. A workshop has fixed costs of $828. Each product costs $10 in materials to make and sells for $22. How many units must be sold to break even?
69 units
Contribution per unit = $22 − $10 = $12. Break-even units = $828 ÷ $12 = 69 units.

12 questions · Seed 104730 · Age guidance, not curriculum certification