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 $880. Each product costs $11 in materials to make and sells for $31. How many units must be sold to break even?
$880 · $11 · $31 · Break-even units & fixed c…
2. A workshop has fixed costs of $630. Each product costs $19 in materials to make and sells for $28. How many units must be sold to break even?
$630 · $19 · $28 · Break-even units & fixed c…
3. A workshop has fixed costs of $495. Each product costs $18 in materials to make and sells for $27. How many units must be sold to break even?
$495 · $18 · $27 · Break-even units & fixed c…
4. A workshop has fixed costs of $296. Each product costs $25 in materials to make and sells for $29. How many units must be sold to break even?
$296 · $25 · $29 · Break-even units & fixed c…
5. A workshop has fixed costs of $828. Each product costs $13 in materials to make and sells for $31. How many units must be sold to break even?
$828 · $13 · $31 · Break-even units & fixed c…
6. A workshop has fixed costs of $1242. Each product costs $16 in materials to make and sells for $34. How many units must be sold to break even?
$1242 · $16 · $34 · Break-even units & fixed c…
7. A workshop has fixed costs of $1110. Each product costs $9 in materials to make and sells for $24. How many units must be sold to break even?
$1110 · $9 · $24 · Break-even units & fixed c…
8. A workshop has fixed costs of $300. Each product costs $22 in materials to make and sells for $26. How many units must be sold to break even?
$300 · $22 · $26 · Break-even units & fixed c…
9. A workshop has fixed costs of $180. Each product costs $17 in materials to make and sells for $29. How many units must be sold to break even?
$180 · $17 · $29 · Break-even units & fixed c…
10. A workshop has fixed costs of $372. Each product costs $12 in materials to make and sells for $18. How many units must be sold to break even?
$372 · $12 · $18 · Break-even units & fixed c…
11. A workshop has fixed costs of $710. Each product costs $21 in materials to make and sells for $31. How many units must be sold to break even?
$710 · $21 · $31 · Break-even units & fixed c…
12. A workshop has fixed costs of $504. Each product costs $25 in materials to make and sells for $37. How many units must be sold to break even?
$504 · $25 · $37 · Break-even units & fixed c…

12 questions · Seed 104732 · 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 $880. Each product costs $11 in materials to make and sells for $31. How many units must be sold to break even?
44 units
Contribution per unit = $31 − $11 = $20. Break-even units = $880 ÷ $20 = 44 units.
2. A workshop has fixed costs of $630. Each product costs $19 in materials to make and sells for $28. How many units must be sold to break even?
70 units
Contribution per unit = $28 − $19 = $9. Break-even units = $630 ÷ $9 = 70 units.
3. A workshop has fixed costs of $495. Each product costs $18 in materials to make and sells for $27. How many units must be sold to break even?
55 units
Contribution per unit = $27 − $18 = $9. Break-even units = $495 ÷ $9 = 55 units.
4. A workshop has fixed costs of $296. Each product costs $25 in materials to make and sells for $29. How many units must be sold to break even?
74 units
Contribution per unit = $29 − $25 = $4. Break-even units = $296 ÷ $4 = 74 units.
5. A workshop has fixed costs of $828. Each product costs $13 in materials to make and sells for $31. How many units must be sold to break even?
46 units
Contribution per unit = $31 − $13 = $18. Break-even units = $828 ÷ $18 = 46 units.
6. A workshop has fixed costs of $1242. Each product costs $16 in materials to make and sells for $34. How many units must be sold to break even?
69 units
Contribution per unit = $34 − $16 = $18. Break-even units = $1242 ÷ $18 = 69 units.
7. A workshop has fixed costs of $1110. Each product costs $9 in materials to make and sells for $24. How many units must be sold to break even?
74 units
Contribution per unit = $24 − $9 = $15. Break-even units = $1110 ÷ $15 = 74 units.
8. A workshop has fixed costs of $300. Each product costs $22 in materials to make and sells for $26. How many units must be sold to break even?
75 units
Contribution per unit = $26 − $22 = $4. Break-even units = $300 ÷ $4 = 75 units.
9. A workshop has fixed costs of $180. Each product costs $17 in materials to make and sells for $29. How many units must be sold to break even?
15 units
Contribution per unit = $29 − $17 = $12. Break-even units = $180 ÷ $12 = 15 units.
10. A workshop has fixed costs of $372. Each product costs $12 in materials to make and sells for $18. How many units must be sold to break even?
62 units
Contribution per unit = $18 − $12 = $6. Break-even units = $372 ÷ $6 = 62 units.
11. A workshop has fixed costs of $710. Each product costs $21 in materials to make and sells for $31. How many units must be sold to break even?
71 units
Contribution per unit = $31 − $21 = $10. Break-even units = $710 ÷ $10 = 71 units.
12. A workshop has fixed costs of $504. Each product costs $25 in materials to make and sells for $37. How many units must be sold to break even?
42 units
Contribution per unit = $37 − $25 = $12. Break-even units = $504 ÷ $12 = 42 units.

12 questions · Seed 104732 · 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 $880. Each product costs $11 in materials to make and sells for $31. How many units must be sold to break even?
$880 · $11 · $31 · Break-even units & fixed c…
2. A workshop has fixed costs of $630. Each product costs $19 in materials to make and sells for $28. How many units must be sold to break even?
$630 · $19 · $28 · Break-even units & fixed c…
3. A workshop has fixed costs of $495. Each product costs $18 in materials to make and sells for $27. How many units must be sold to break even?
$495 · $18 · $27 · Break-even units & fixed c…
4. A workshop has fixed costs of $296. Each product costs $25 in materials to make and sells for $29. How many units must be sold to break even?
$296 · $25 · $29 · Break-even units & fixed c…
5. A workshop has fixed costs of $828. Each product costs $13 in materials to make and sells for $31. How many units must be sold to break even?
$828 · $13 · $31 · Break-even units & fixed c…
6. A workshop has fixed costs of $1242. Each product costs $16 in materials to make and sells for $34. How many units must be sold to break even?
$1242 · $16 · $34 · Break-even units & fixed c…
7. A workshop has fixed costs of $1110. Each product costs $9 in materials to make and sells for $24. How many units must be sold to break even?
$1110 · $9 · $24 · Break-even units & fixed c…
8. A workshop has fixed costs of $300. Each product costs $22 in materials to make and sells for $26. How many units must be sold to break even?
$300 · $22 · $26 · Break-even units & fixed c…
9. A workshop has fixed costs of $180. Each product costs $17 in materials to make and sells for $29. How many units must be sold to break even?
$180 · $17 · $29 · Break-even units & fixed c…
10. A workshop has fixed costs of $372. Each product costs $12 in materials to make and sells for $18. How many units must be sold to break even?
$372 · $12 · $18 · Break-even units & fixed c…
11. A workshop has fixed costs of $710. Each product costs $21 in materials to make and sells for $31. How many units must be sold to break even?
$710 · $21 · $31 · Break-even units & fixed c…
12. A workshop has fixed costs of $504. Each product costs $25 in materials to make and sells for $37. How many units must be sold to break even?
$504 · $25 · $37 · Break-even units & fixed c…

12 questions · Seed 104732 · 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 $880. Each product costs $11 in materials to make and sells for $31. How many units must be sold to break even?
44 units
Contribution per unit = $31 − $11 = $20. Break-even units = $880 ÷ $20 = 44 units.
2. A workshop has fixed costs of $630. Each product costs $19 in materials to make and sells for $28. How many units must be sold to break even?
70 units
Contribution per unit = $28 − $19 = $9. Break-even units = $630 ÷ $9 = 70 units.
3. A workshop has fixed costs of $495. Each product costs $18 in materials to make and sells for $27. How many units must be sold to break even?
55 units
Contribution per unit = $27 − $18 = $9. Break-even units = $495 ÷ $9 = 55 units.
4. A workshop has fixed costs of $296. Each product costs $25 in materials to make and sells for $29. How many units must be sold to break even?
74 units
Contribution per unit = $29 − $25 = $4. Break-even units = $296 ÷ $4 = 74 units.
5. A workshop has fixed costs of $828. Each product costs $13 in materials to make and sells for $31. How many units must be sold to break even?
46 units
Contribution per unit = $31 − $13 = $18. Break-even units = $828 ÷ $18 = 46 units.
6. A workshop has fixed costs of $1242. Each product costs $16 in materials to make and sells for $34. How many units must be sold to break even?
69 units
Contribution per unit = $34 − $16 = $18. Break-even units = $1242 ÷ $18 = 69 units.
7. A workshop has fixed costs of $1110. Each product costs $9 in materials to make and sells for $24. How many units must be sold to break even?
74 units
Contribution per unit = $24 − $9 = $15. Break-even units = $1110 ÷ $15 = 74 units.
8. A workshop has fixed costs of $300. Each product costs $22 in materials to make and sells for $26. How many units must be sold to break even?
75 units
Contribution per unit = $26 − $22 = $4. Break-even units = $300 ÷ $4 = 75 units.
9. A workshop has fixed costs of $180. Each product costs $17 in materials to make and sells for $29. How many units must be sold to break even?
15 units
Contribution per unit = $29 − $17 = $12. Break-even units = $180 ÷ $12 = 15 units.
10. A workshop has fixed costs of $372. Each product costs $12 in materials to make and sells for $18. How many units must be sold to break even?
62 units
Contribution per unit = $18 − $12 = $6. Break-even units = $372 ÷ $6 = 62 units.
11. A workshop has fixed costs of $710. Each product costs $21 in materials to make and sells for $31. How many units must be sold to break even?
71 units
Contribution per unit = $31 − $21 = $10. Break-even units = $710 ÷ $10 = 71 units.
12. A workshop has fixed costs of $504. Each product costs $25 in materials to make and sells for $37. How many units must be sold to break even?
42 units
Contribution per unit = $37 − $25 = $12. Break-even units = $504 ÷ $12 = 42 units.

12 questions · Seed 104732 · Age guidance, not curriculum certification