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 $912. Each product costs $7 in materials to make and sells for $19. How many units must be sold to break even?
$912 · $7 · $19 · Break-even units & fixed c…
2. A workshop has fixed costs of $960. Each product costs $10 in materials to make and sells for $25. How many units must be sold to break even?
$960 · $10 · $25 · Break-even units & fixed c…
3. A workshop has fixed costs of $540. Each product costs $15 in materials to make and sells for $33. How many units must be sold to break even?
$540 · $15 · $33 · Break-even units & fixed c…
4. A workshop has fixed costs of $144. Each product costs $22 in materials to make and sells for $26. How many units must be sold to break even?
$144 · $22 · $26 · Break-even units & fixed c…
5. A workshop has fixed costs of $1020. Each product costs $13 in materials to make and sells for $28. How many units must be sold to break even?
$1020 · $13 · $28 · Break-even units & fixed c…
6. A workshop has fixed costs of $880. Each product costs $25 in materials to make and sells for $45. How many units must be sold to break even?
$880 · $25 · $45 · Break-even units & fixed c…
7. A workshop has fixed costs of $111. Each product costs $7 in materials to make and sells for $10. How many units must be sold to break even?
$111 · $7 · $10 · Break-even units & fixed c…
8. A workshop has fixed costs of $1040. Each product costs $16 in materials to make and sells for $32. How many units must be sold to break even?
$1040 · $16 · $32 · Break-even units & fixed c…
9. A workshop has fixed costs of $820. Each product costs $7 in materials to make and sells for $27. How many units must be sold to break even?
$820 · $7 · $27 · Break-even units & fixed c…
10. A workshop has fixed costs of $272. Each product costs $6 in materials to make and sells for $10. How many units must be sold to break even?
$272 · $6 · $10 · Break-even units & fixed c…
11. A workshop has fixed costs of $650. Each product costs $22 in materials to make and sells for $32. How many units must be sold to break even?
$650 · $22 · $32 · Break-even units & fixed c…
12. A workshop has fixed costs of $325. Each product costs $6 in materials to make and sells for $19. How many units must be sold to break even?
$325 · $6 · $19 · Break-even units & fixed c…

12 questions · Seed 104733 · 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 $912. Each product costs $7 in materials to make and sells for $19. How many units must be sold to break even?
76 units
Contribution per unit = $19 − $7 = $12. Break-even units = $912 ÷ $12 = 76 units.
2. A workshop has fixed costs of $960. Each product costs $10 in materials to make and sells for $25. How many units must be sold to break even?
64 units
Contribution per unit = $25 − $10 = $15. Break-even units = $960 ÷ $15 = 64 units.
3. A workshop has fixed costs of $540. Each product costs $15 in materials to make and sells for $33. How many units must be sold to break even?
30 units
Contribution per unit = $33 − $15 = $18. Break-even units = $540 ÷ $18 = 30 units.
4. A workshop has fixed costs of $144. Each product costs $22 in materials to make and sells for $26. How many units must be sold to break even?
36 units
Contribution per unit = $26 − $22 = $4. Break-even units = $144 ÷ $4 = 36 units.
5. A workshop has fixed costs of $1020. Each product costs $13 in materials to make and sells for $28. How many units must be sold to break even?
68 units
Contribution per unit = $28 − $13 = $15. Break-even units = $1020 ÷ $15 = 68 units.
6. A workshop has fixed costs of $880. Each product costs $25 in materials to make and sells for $45. How many units must be sold to break even?
44 units
Contribution per unit = $45 − $25 = $20. Break-even units = $880 ÷ $20 = 44 units.
7. A workshop has fixed costs of $111. Each product costs $7 in materials to make and sells for $10. How many units must be sold to break even?
37 units
Contribution per unit = $10 − $7 = $3. Break-even units = $111 ÷ $3 = 37 units.
8. A workshop has fixed costs of $1040. Each product costs $16 in materials to make and sells for $32. How many units must be sold to break even?
65 units
Contribution per unit = $32 − $16 = $16. Break-even units = $1040 ÷ $16 = 65 units.
9. A workshop has fixed costs of $820. Each product costs $7 in materials to make and sells for $27. How many units must be sold to break even?
41 units
Contribution per unit = $27 − $7 = $20. Break-even units = $820 ÷ $20 = 41 units.
10. A workshop has fixed costs of $272. Each product costs $6 in materials to make and sells for $10. How many units must be sold to break even?
68 units
Contribution per unit = $10 − $6 = $4. Break-even units = $272 ÷ $4 = 68 units.
11. A workshop has fixed costs of $650. Each product costs $22 in materials to make and sells for $32. How many units must be sold to break even?
65 units
Contribution per unit = $32 − $22 = $10. Break-even units = $650 ÷ $10 = 65 units.
12. A workshop has fixed costs of $325. Each product costs $6 in materials to make and sells for $19. How many units must be sold to break even?
25 units
Contribution per unit = $19 − $6 = $13. Break-even units = $325 ÷ $13 = 25 units.

12 questions · Seed 104733 · 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 $912. Each product costs $7 in materials to make and sells for $19. How many units must be sold to break even?
$912 · $7 · $19 · Break-even units & fixed c…
2. A workshop has fixed costs of $960. Each product costs $10 in materials to make and sells for $25. How many units must be sold to break even?
$960 · $10 · $25 · Break-even units & fixed c…
3. A workshop has fixed costs of $540. Each product costs $15 in materials to make and sells for $33. How many units must be sold to break even?
$540 · $15 · $33 · Break-even units & fixed c…
4. A workshop has fixed costs of $144. Each product costs $22 in materials to make and sells for $26. How many units must be sold to break even?
$144 · $22 · $26 · Break-even units & fixed c…
5. A workshop has fixed costs of $1020. Each product costs $13 in materials to make and sells for $28. How many units must be sold to break even?
$1020 · $13 · $28 · Break-even units & fixed c…
6. A workshop has fixed costs of $880. Each product costs $25 in materials to make and sells for $45. How many units must be sold to break even?
$880 · $25 · $45 · Break-even units & fixed c…
7. A workshop has fixed costs of $111. Each product costs $7 in materials to make and sells for $10. How many units must be sold to break even?
$111 · $7 · $10 · Break-even units & fixed c…
8. A workshop has fixed costs of $1040. Each product costs $16 in materials to make and sells for $32. How many units must be sold to break even?
$1040 · $16 · $32 · Break-even units & fixed c…
9. A workshop has fixed costs of $820. Each product costs $7 in materials to make and sells for $27. How many units must be sold to break even?
$820 · $7 · $27 · Break-even units & fixed c…
10. A workshop has fixed costs of $272. Each product costs $6 in materials to make and sells for $10. How many units must be sold to break even?
$272 · $6 · $10 · Break-even units & fixed c…
11. A workshop has fixed costs of $650. Each product costs $22 in materials to make and sells for $32. How many units must be sold to break even?
$650 · $22 · $32 · Break-even units & fixed c…
12. A workshop has fixed costs of $325. Each product costs $6 in materials to make and sells for $19. How many units must be sold to break even?
$325 · $6 · $19 · Break-even units & fixed c…

12 questions · Seed 104733 · 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 $912. Each product costs $7 in materials to make and sells for $19. How many units must be sold to break even?
76 units
Contribution per unit = $19 − $7 = $12. Break-even units = $912 ÷ $12 = 76 units.
2. A workshop has fixed costs of $960. Each product costs $10 in materials to make and sells for $25. How many units must be sold to break even?
64 units
Contribution per unit = $25 − $10 = $15. Break-even units = $960 ÷ $15 = 64 units.
3. A workshop has fixed costs of $540. Each product costs $15 in materials to make and sells for $33. How many units must be sold to break even?
30 units
Contribution per unit = $33 − $15 = $18. Break-even units = $540 ÷ $18 = 30 units.
4. A workshop has fixed costs of $144. Each product costs $22 in materials to make and sells for $26. How many units must be sold to break even?
36 units
Contribution per unit = $26 − $22 = $4. Break-even units = $144 ÷ $4 = 36 units.
5. A workshop has fixed costs of $1020. Each product costs $13 in materials to make and sells for $28. How many units must be sold to break even?
68 units
Contribution per unit = $28 − $13 = $15. Break-even units = $1020 ÷ $15 = 68 units.
6. A workshop has fixed costs of $880. Each product costs $25 in materials to make and sells for $45. How many units must be sold to break even?
44 units
Contribution per unit = $45 − $25 = $20. Break-even units = $880 ÷ $20 = 44 units.
7. A workshop has fixed costs of $111. Each product costs $7 in materials to make and sells for $10. How many units must be sold to break even?
37 units
Contribution per unit = $10 − $7 = $3. Break-even units = $111 ÷ $3 = 37 units.
8. A workshop has fixed costs of $1040. Each product costs $16 in materials to make and sells for $32. How many units must be sold to break even?
65 units
Contribution per unit = $32 − $16 = $16. Break-even units = $1040 ÷ $16 = 65 units.
9. A workshop has fixed costs of $820. Each product costs $7 in materials to make and sells for $27. How many units must be sold to break even?
41 units
Contribution per unit = $27 − $7 = $20. Break-even units = $820 ÷ $20 = 41 units.
10. A workshop has fixed costs of $272. Each product costs $6 in materials to make and sells for $10. How many units must be sold to break even?
68 units
Contribution per unit = $10 − $6 = $4. Break-even units = $272 ÷ $4 = 68 units.
11. A workshop has fixed costs of $650. Each product costs $22 in materials to make and sells for $32. How many units must be sold to break even?
65 units
Contribution per unit = $32 − $22 = $10. Break-even units = $650 ÷ $10 = 65 units.
12. A workshop has fixed costs of $325. Each product costs $6 in materials to make and sells for $19. How many units must be sold to break even?
25 units
Contribution per unit = $19 − $6 = $13. Break-even units = $325 ÷ $13 = 25 units.

12 questions · Seed 104733 · Age guidance, not curriculum certification