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 $44. Each product costs $24 in materials to make and sells for $28. How many units must be sold to break even?
$44 · $24 · $28 · Break-even units & fixed c…
2. A workshop has fixed costs of $480. Each product costs $15 in materials to make and sells for $21. How many units must be sold to break even?
$480 · $15 · $21 · Break-even units & fixed c…
3. A workshop has fixed costs of $350. Each product costs $9 in materials to make and sells for $14. How many units must be sold to break even?
$350 · $9 · $14 · Break-even units & fixed c…
4. A workshop has fixed costs of $817. Each product costs $5 in materials to make and sells for $24. How many units must be sold to break even?
$817 · $5 · $24 · Break-even units & fixed c…
5. A workshop has fixed costs of $832. Each product costs $6 in materials to make and sells for $22. How many units must be sold to break even?
$832 · $6 · $22 · Break-even units & fixed c…
6. A workshop has fixed costs of $289. Each product costs $12 in materials to make and sells for $29. How many units must be sold to break even?
$289 · $12 · $29 · Break-even units & fixed c…
7. A workshop has fixed costs of $666. Each product costs $6 in materials to make and sells for $15. How many units must be sold to break even?
$666 · $6 · $15 · Break-even units & fixed c…
8. A workshop has fixed costs of $224. Each product costs $17 in materials to make and sells for $21. How many units must be sold to break even?
$224 · $17 · $21 · Break-even units & fixed c…
9. A workshop has fixed costs of $384. Each product costs $20 in materials to make and sells for $28. How many units must be sold to break even?
$384 · $20 · $28 · Break-even units & fixed c…
10. A workshop has fixed costs of $455. Each product costs $14 in materials to make and sells for $27. How many units must be sold to break even?
$455 · $14 · $27 · Break-even units & fixed c…
11. A workshop has fixed costs of $528. Each product costs $8 in materials to make and sells for $19. How many units must be sold to break even?
$528 · $8 · $19 · Break-even units & fixed c…
12. A workshop has fixed costs of $126. Each product costs $6 in materials to make and sells for $9. How many units must be sold to break even?
$126 · $6 · $9 · Break-even units & fixed c…

12 questions · Seed 104736 · 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 $44. Each product costs $24 in materials to make and sells for $28. How many units must be sold to break even?
11 units
Contribution per unit = $28 − $24 = $4. Break-even units = $44 ÷ $4 = 11 units.
2. A workshop has fixed costs of $480. Each product costs $15 in materials to make and sells for $21. How many units must be sold to break even?
80 units
Contribution per unit = $21 − $15 = $6. Break-even units = $480 ÷ $6 = 80 units.
3. A workshop has fixed costs of $350. Each product costs $9 in materials to make and sells for $14. How many units must be sold to break even?
70 units
Contribution per unit = $14 − $9 = $5. Break-even units = $350 ÷ $5 = 70 units.
4. A workshop has fixed costs of $817. Each product costs $5 in materials to make and sells for $24. How many units must be sold to break even?
43 units
Contribution per unit = $24 − $5 = $19. Break-even units = $817 ÷ $19 = 43 units.
5. A workshop has fixed costs of $832. Each product costs $6 in materials to make and sells for $22. How many units must be sold to break even?
52 units
Contribution per unit = $22 − $6 = $16. Break-even units = $832 ÷ $16 = 52 units.
6. A workshop has fixed costs of $289. Each product costs $12 in materials to make and sells for $29. How many units must be sold to break even?
17 units
Contribution per unit = $29 − $12 = $17. Break-even units = $289 ÷ $17 = 17 units.
7. A workshop has fixed costs of $666. Each product costs $6 in materials to make and sells for $15. How many units must be sold to break even?
74 units
Contribution per unit = $15 − $6 = $9. Break-even units = $666 ÷ $9 = 74 units.
8. A workshop has fixed costs of $224. Each product costs $17 in materials to make and sells for $21. How many units must be sold to break even?
56 units
Contribution per unit = $21 − $17 = $4. Break-even units = $224 ÷ $4 = 56 units.
9. A workshop has fixed costs of $384. Each product costs $20 in materials to make and sells for $28. How many units must be sold to break even?
48 units
Contribution per unit = $28 − $20 = $8. Break-even units = $384 ÷ $8 = 48 units.
10. A workshop has fixed costs of $455. Each product costs $14 in materials to make and sells for $27. How many units must be sold to break even?
35 units
Contribution per unit = $27 − $14 = $13. Break-even units = $455 ÷ $13 = 35 units.
11. A workshop has fixed costs of $528. Each product costs $8 in materials to make and sells for $19. How many units must be sold to break even?
48 units
Contribution per unit = $19 − $8 = $11. Break-even units = $528 ÷ $11 = 48 units.
12. A workshop has fixed costs of $126. Each product costs $6 in materials to make and sells for $9. How many units must be sold to break even?
42 units
Contribution per unit = $9 − $6 = $3. Break-even units = $126 ÷ $3 = 42 units.

12 questions · Seed 104736 · 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 $44. Each product costs $24 in materials to make and sells for $28. How many units must be sold to break even?
$44 · $24 · $28 · Break-even units & fixed c…
2. A workshop has fixed costs of $480. Each product costs $15 in materials to make and sells for $21. How many units must be sold to break even?
$480 · $15 · $21 · Break-even units & fixed c…
3. A workshop has fixed costs of $350. Each product costs $9 in materials to make and sells for $14. How many units must be sold to break even?
$350 · $9 · $14 · Break-even units & fixed c…
4. A workshop has fixed costs of $817. Each product costs $5 in materials to make and sells for $24. How many units must be sold to break even?
$817 · $5 · $24 · Break-even units & fixed c…
5. A workshop has fixed costs of $832. Each product costs $6 in materials to make and sells for $22. How many units must be sold to break even?
$832 · $6 · $22 · Break-even units & fixed c…
6. A workshop has fixed costs of $289. Each product costs $12 in materials to make and sells for $29. How many units must be sold to break even?
$289 · $12 · $29 · Break-even units & fixed c…
7. A workshop has fixed costs of $666. Each product costs $6 in materials to make and sells for $15. How many units must be sold to break even?
$666 · $6 · $15 · Break-even units & fixed c…
8. A workshop has fixed costs of $224. Each product costs $17 in materials to make and sells for $21. How many units must be sold to break even?
$224 · $17 · $21 · Break-even units & fixed c…
9. A workshop has fixed costs of $384. Each product costs $20 in materials to make and sells for $28. How many units must be sold to break even?
$384 · $20 · $28 · Break-even units & fixed c…
10. A workshop has fixed costs of $455. Each product costs $14 in materials to make and sells for $27. How many units must be sold to break even?
$455 · $14 · $27 · Break-even units & fixed c…
11. A workshop has fixed costs of $528. Each product costs $8 in materials to make and sells for $19. How many units must be sold to break even?
$528 · $8 · $19 · Break-even units & fixed c…
12. A workshop has fixed costs of $126. Each product costs $6 in materials to make and sells for $9. How many units must be sold to break even?
$126 · $6 · $9 · Break-even units & fixed c…

12 questions · Seed 104736 · 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 $44. Each product costs $24 in materials to make and sells for $28. How many units must be sold to break even?
11 units
Contribution per unit = $28 − $24 = $4. Break-even units = $44 ÷ $4 = 11 units.
2. A workshop has fixed costs of $480. Each product costs $15 in materials to make and sells for $21. How many units must be sold to break even?
80 units
Contribution per unit = $21 − $15 = $6. Break-even units = $480 ÷ $6 = 80 units.
3. A workshop has fixed costs of $350. Each product costs $9 in materials to make and sells for $14. How many units must be sold to break even?
70 units
Contribution per unit = $14 − $9 = $5. Break-even units = $350 ÷ $5 = 70 units.
4. A workshop has fixed costs of $817. Each product costs $5 in materials to make and sells for $24. How many units must be sold to break even?
43 units
Contribution per unit = $24 − $5 = $19. Break-even units = $817 ÷ $19 = 43 units.
5. A workshop has fixed costs of $832. Each product costs $6 in materials to make and sells for $22. How many units must be sold to break even?
52 units
Contribution per unit = $22 − $6 = $16. Break-even units = $832 ÷ $16 = 52 units.
6. A workshop has fixed costs of $289. Each product costs $12 in materials to make and sells for $29. How many units must be sold to break even?
17 units
Contribution per unit = $29 − $12 = $17. Break-even units = $289 ÷ $17 = 17 units.
7. A workshop has fixed costs of $666. Each product costs $6 in materials to make and sells for $15. How many units must be sold to break even?
74 units
Contribution per unit = $15 − $6 = $9. Break-even units = $666 ÷ $9 = 74 units.
8. A workshop has fixed costs of $224. Each product costs $17 in materials to make and sells for $21. How many units must be sold to break even?
56 units
Contribution per unit = $21 − $17 = $4. Break-even units = $224 ÷ $4 = 56 units.
9. A workshop has fixed costs of $384. Each product costs $20 in materials to make and sells for $28. How many units must be sold to break even?
48 units
Contribution per unit = $28 − $20 = $8. Break-even units = $384 ÷ $8 = 48 units.
10. A workshop has fixed costs of $455. Each product costs $14 in materials to make and sells for $27. How many units must be sold to break even?
35 units
Contribution per unit = $27 − $14 = $13. Break-even units = $455 ÷ $13 = 35 units.
11. A workshop has fixed costs of $528. Each product costs $8 in materials to make and sells for $19. How many units must be sold to break even?
48 units
Contribution per unit = $19 − $8 = $11. Break-even units = $528 ÷ $11 = 48 units.
12. A workshop has fixed costs of $126. Each product costs $6 in materials to make and sells for $9. How many units must be sold to break even?
42 units
Contribution per unit = $9 − $6 = $3. Break-even units = $126 ÷ $3 = 42 units.

12 questions · Seed 104736 · Age guidance, not curriculum certification