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 $258. Each product costs $8 in materials to make and sells for $14. How many units must be sold to break even?
$258 · $8 · $14 · Break-even units & fixed c…
2. A workshop has fixed costs of $221. Each product costs $4 in materials to make and sells for $21. How many units must be sold to break even?
$221 · $4 · $21 · Break-even units & fixed c…
3. A workshop has fixed costs of $56. Each product costs $5 in materials to make and sells for $9. How many units must be sold to break even?
$56 · $5 · $9 · Break-even units & fixed c…
4. A workshop has fixed costs of $684. Each product costs $14 in materials to make and sells for $23. How many units must be sold to break even?
$684 · $14 · $23 · Break-even units & fixed c…
5. A workshop has fixed costs of $1064. Each product costs $7 in materials to make and sells for $26. How many units must be sold to break even?
$1064 · $7 · $26 · Break-even units & fixed c…
6. A workshop has fixed costs of $195. Each product costs $9 in materials to make and sells for $24. How many units must be sold to break even?
$195 · $9 · $24 · Break-even units & fixed c…
7. A workshop has fixed costs of $66. Each product costs $21 in materials to make and sells for $27. How many units must be sold to break even?
$66 · $21 · $27 · Break-even units & fixed c…
8. A workshop has fixed costs of $730. Each product costs $24 in materials to make and sells for $34. How many units must be sold to break even?
$730 · $24 · $34 · Break-even units & fixed c…
9. A workshop has fixed costs of $300. Each product costs $10 in materials to make and sells for $22. How many units must be sold to break even?
$300 · $10 · $22 · Break-even units & fixed c…
10. A workshop has fixed costs of $75. Each product costs $11 in materials to make and sells for $16. How many units must be sold to break even?
$75 · $11 · $16 · Break-even units & fixed c…
11. A workshop has fixed costs of $204. Each product costs $12 in materials to make and sells for $18. How many units must be sold to break even?
$204 · $12 · $18 · Break-even units & fixed c…
12. A workshop has fixed costs of $580. Each product costs $16 in materials to make and sells for $36. How many units must be sold to break even?
$580 · $16 · $36 · Break-even units & fixed c…

12 questions · Seed 104737 · 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 $258. Each product costs $8 in materials to make and sells for $14. How many units must be sold to break even?
43 units
Contribution per unit = $14 − $8 = $6. Break-even units = $258 ÷ $6 = 43 units.
2. A workshop has fixed costs of $221. Each product costs $4 in materials to make and sells for $21. How many units must be sold to break even?
13 units
Contribution per unit = $21 − $4 = $17. Break-even units = $221 ÷ $17 = 13 units.
3. A workshop has fixed costs of $56. Each product costs $5 in materials to make and sells for $9. How many units must be sold to break even?
14 units
Contribution per unit = $9 − $5 = $4. Break-even units = $56 ÷ $4 = 14 units.
4. A workshop has fixed costs of $684. Each product costs $14 in materials to make and sells for $23. How many units must be sold to break even?
76 units
Contribution per unit = $23 − $14 = $9. Break-even units = $684 ÷ $9 = 76 units.
5. A workshop has fixed costs of $1064. Each product costs $7 in materials to make and sells for $26. How many units must be sold to break even?
56 units
Contribution per unit = $26 − $7 = $19. Break-even units = $1064 ÷ $19 = 56 units.
6. A workshop has fixed costs of $195. Each product costs $9 in materials to make and sells for $24. How many units must be sold to break even?
13 units
Contribution per unit = $24 − $9 = $15. Break-even units = $195 ÷ $15 = 13 units.
7. A workshop has fixed costs of $66. Each product costs $21 in materials to make and sells for $27. How many units must be sold to break even?
11 units
Contribution per unit = $27 − $21 = $6. Break-even units = $66 ÷ $6 = 11 units.
8. A workshop has fixed costs of $730. Each product costs $24 in materials to make and sells for $34. How many units must be sold to break even?
73 units
Contribution per unit = $34 − $24 = $10. Break-even units = $730 ÷ $10 = 73 units.
9. A workshop has fixed costs of $300. Each product costs $10 in materials to make and sells for $22. How many units must be sold to break even?
25 units
Contribution per unit = $22 − $10 = $12. Break-even units = $300 ÷ $12 = 25 units.
10. A workshop has fixed costs of $75. Each product costs $11 in materials to make and sells for $16. How many units must be sold to break even?
15 units
Contribution per unit = $16 − $11 = $5. Break-even units = $75 ÷ $5 = 15 units.
11. A workshop has fixed costs of $204. Each product costs $12 in materials to make and sells for $18. How many units must be sold to break even?
34 units
Contribution per unit = $18 − $12 = $6. Break-even units = $204 ÷ $6 = 34 units.
12. A workshop has fixed costs of $580. Each product costs $16 in materials to make and sells for $36. How many units must be sold to break even?
29 units
Contribution per unit = $36 − $16 = $20. Break-even units = $580 ÷ $20 = 29 units.

12 questions · Seed 104737 · 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 $258. Each product costs $8 in materials to make and sells for $14. How many units must be sold to break even?
$258 · $8 · $14 · Break-even units & fixed c…
2. A workshop has fixed costs of $221. Each product costs $4 in materials to make and sells for $21. How many units must be sold to break even?
$221 · $4 · $21 · Break-even units & fixed c…
3. A workshop has fixed costs of $56. Each product costs $5 in materials to make and sells for $9. How many units must be sold to break even?
$56 · $5 · $9 · Break-even units & fixed c…
4. A workshop has fixed costs of $684. Each product costs $14 in materials to make and sells for $23. How many units must be sold to break even?
$684 · $14 · $23 · Break-even units & fixed c…
5. A workshop has fixed costs of $1064. Each product costs $7 in materials to make and sells for $26. How many units must be sold to break even?
$1064 · $7 · $26 · Break-even units & fixed c…
6. A workshop has fixed costs of $195. Each product costs $9 in materials to make and sells for $24. How many units must be sold to break even?
$195 · $9 · $24 · Break-even units & fixed c…
7. A workshop has fixed costs of $66. Each product costs $21 in materials to make and sells for $27. How many units must be sold to break even?
$66 · $21 · $27 · Break-even units & fixed c…
8. A workshop has fixed costs of $730. Each product costs $24 in materials to make and sells for $34. How many units must be sold to break even?
$730 · $24 · $34 · Break-even units & fixed c…
9. A workshop has fixed costs of $300. Each product costs $10 in materials to make and sells for $22. How many units must be sold to break even?
$300 · $10 · $22 · Break-even units & fixed c…
10. A workshop has fixed costs of $75. Each product costs $11 in materials to make and sells for $16. How many units must be sold to break even?
$75 · $11 · $16 · Break-even units & fixed c…
11. A workshop has fixed costs of $204. Each product costs $12 in materials to make and sells for $18. How many units must be sold to break even?
$204 · $12 · $18 · Break-even units & fixed c…
12. A workshop has fixed costs of $580. Each product costs $16 in materials to make and sells for $36. How many units must be sold to break even?
$580 · $16 · $36 · Break-even units & fixed c…

12 questions · Seed 104737 · 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 $258. Each product costs $8 in materials to make and sells for $14. How many units must be sold to break even?
43 units
Contribution per unit = $14 − $8 = $6. Break-even units = $258 ÷ $6 = 43 units.
2. A workshop has fixed costs of $221. Each product costs $4 in materials to make and sells for $21. How many units must be sold to break even?
13 units
Contribution per unit = $21 − $4 = $17. Break-even units = $221 ÷ $17 = 13 units.
3. A workshop has fixed costs of $56. Each product costs $5 in materials to make and sells for $9. How many units must be sold to break even?
14 units
Contribution per unit = $9 − $5 = $4. Break-even units = $56 ÷ $4 = 14 units.
4. A workshop has fixed costs of $684. Each product costs $14 in materials to make and sells for $23. How many units must be sold to break even?
76 units
Contribution per unit = $23 − $14 = $9. Break-even units = $684 ÷ $9 = 76 units.
5. A workshop has fixed costs of $1064. Each product costs $7 in materials to make and sells for $26. How many units must be sold to break even?
56 units
Contribution per unit = $26 − $7 = $19. Break-even units = $1064 ÷ $19 = 56 units.
6. A workshop has fixed costs of $195. Each product costs $9 in materials to make and sells for $24. How many units must be sold to break even?
13 units
Contribution per unit = $24 − $9 = $15. Break-even units = $195 ÷ $15 = 13 units.
7. A workshop has fixed costs of $66. Each product costs $21 in materials to make and sells for $27. How many units must be sold to break even?
11 units
Contribution per unit = $27 − $21 = $6. Break-even units = $66 ÷ $6 = 11 units.
8. A workshop has fixed costs of $730. Each product costs $24 in materials to make and sells for $34. How many units must be sold to break even?
73 units
Contribution per unit = $34 − $24 = $10. Break-even units = $730 ÷ $10 = 73 units.
9. A workshop has fixed costs of $300. Each product costs $10 in materials to make and sells for $22. How many units must be sold to break even?
25 units
Contribution per unit = $22 − $10 = $12. Break-even units = $300 ÷ $12 = 25 units.
10. A workshop has fixed costs of $75. Each product costs $11 in materials to make and sells for $16. How many units must be sold to break even?
15 units
Contribution per unit = $16 − $11 = $5. Break-even units = $75 ÷ $5 = 15 units.
11. A workshop has fixed costs of $204. Each product costs $12 in materials to make and sells for $18. How many units must be sold to break even?
34 units
Contribution per unit = $18 − $12 = $6. Break-even units = $204 ÷ $6 = 34 units.
12. A workshop has fixed costs of $580. Each product costs $16 in materials to make and sells for $36. How many units must be sold to break even?
29 units
Contribution per unit = $36 − $16 = $20. Break-even units = $580 ÷ $20 = 29 units.

12 questions · Seed 104737 · Age guidance, not curriculum certification