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 $300. Each product costs $13 in materials to make and sells for $33. How many units must be sold to break even?
$300 · $13 · $33 · Break-even units & fixed c…
2. A workshop has fixed costs of $84. Each product costs $20 in materials to make and sells for $26. How many units must be sold to break even?
$84 · $20 · $26 · Break-even units & fixed c…
3. A workshop has fixed costs of $132. Each product costs $22 in materials to make and sells for $33. How many units must be sold to break even?
$132 · $22 · $33 · Break-even units & fixed c…
4. A workshop has fixed costs of $976. Each product costs $14 in materials to make and sells for $30. How many units must be sold to break even?
$976 · $14 · $30 · Break-even units & fixed c…
5. A workshop has fixed costs of $816. Each product costs $14 in materials to make and sells for $31. How many units must be sold to break even?
$816 · $14 · $31 · Break-even units & fixed c…
6. A workshop has fixed costs of $525. Each product costs $11 in materials to make and sells for $18. How many units must be sold to break even?
$525 · $11 · $18 · Break-even units & fixed c…
7. A workshop has fixed costs of $330. Each product costs $5 in materials to make and sells for $20. How many units must be sold to break even?
$330 · $5 · $20 · Break-even units & fixed c…
8. A workshop has fixed costs of $462. Each product costs $7 in materials to make and sells for $14. How many units must be sold to break even?
$462 · $7 · $14 · Break-even units & fixed c…
9. A workshop has fixed costs of $660. Each product costs $17 in materials to make and sells for $29. How many units must be sold to break even?
$660 · $17 · $29 · Break-even units & fixed c…
10. A workshop has fixed costs of $351. Each product costs $14 in materials to make and sells for $23. How many units must be sold to break even?
$351 · $14 · $23 · Break-even units & fixed c…
11. A workshop has fixed costs of $620. Each product costs $6 in materials to make and sells for $16. How many units must be sold to break even?
$620 · $6 · $16 · Break-even units & fixed c…
12. A workshop has fixed costs of $234. Each product costs $10 in materials to make and sells for $28. How many units must be sold to break even?
$234 · $10 · $28 · Break-even units & fixed c…

12 questions · Seed 104740 · 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 $300. Each product costs $13 in materials to make and sells for $33. How many units must be sold to break even?
15 units
Contribution per unit = $33 − $13 = $20. Break-even units = $300 ÷ $20 = 15 units.
2. A workshop has fixed costs of $84. Each product costs $20 in materials to make and sells for $26. How many units must be sold to break even?
14 units
Contribution per unit = $26 − $20 = $6. Break-even units = $84 ÷ $6 = 14 units.
3. A workshop has fixed costs of $132. Each product costs $22 in materials to make and sells for $33. How many units must be sold to break even?
12 units
Contribution per unit = $33 − $22 = $11. Break-even units = $132 ÷ $11 = 12 units.
4. A workshop has fixed costs of $976. Each product costs $14 in materials to make and sells for $30. How many units must be sold to break even?
61 units
Contribution per unit = $30 − $14 = $16. Break-even units = $976 ÷ $16 = 61 units.
5. A workshop has fixed costs of $816. Each product costs $14 in materials to make and sells for $31. How many units must be sold to break even?
48 units
Contribution per unit = $31 − $14 = $17. Break-even units = $816 ÷ $17 = 48 units.
6. A workshop has fixed costs of $525. Each product costs $11 in materials to make and sells for $18. How many units must be sold to break even?
75 units
Contribution per unit = $18 − $11 = $7. Break-even units = $525 ÷ $7 = 75 units.
7. A workshop has fixed costs of $330. Each product costs $5 in materials to make and sells for $20. How many units must be sold to break even?
22 units
Contribution per unit = $20 − $5 = $15. Break-even units = $330 ÷ $15 = 22 units.
8. A workshop has fixed costs of $462. Each product costs $7 in materials to make and sells for $14. How many units must be sold to break even?
66 units
Contribution per unit = $14 − $7 = $7. Break-even units = $462 ÷ $7 = 66 units.
9. A workshop has fixed costs of $660. Each product costs $17 in materials to make and sells for $29. How many units must be sold to break even?
55 units
Contribution per unit = $29 − $17 = $12. Break-even units = $660 ÷ $12 = 55 units.
10. A workshop has fixed costs of $351. Each product costs $14 in materials to make and sells for $23. How many units must be sold to break even?
39 units
Contribution per unit = $23 − $14 = $9. Break-even units = $351 ÷ $9 = 39 units.
11. A workshop has fixed costs of $620. Each product costs $6 in materials to make and sells for $16. How many units must be sold to break even?
62 units
Contribution per unit = $16 − $6 = $10. Break-even units = $620 ÷ $10 = 62 units.
12. A workshop has fixed costs of $234. Each product costs $10 in materials to make and sells for $28. How many units must be sold to break even?
13 units
Contribution per unit = $28 − $10 = $18. Break-even units = $234 ÷ $18 = 13 units.

12 questions · Seed 104740 · 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 $300. Each product costs $13 in materials to make and sells for $33. How many units must be sold to break even?
$300 · $13 · $33 · Break-even units & fixed c…
2. A workshop has fixed costs of $84. Each product costs $20 in materials to make and sells for $26. How many units must be sold to break even?
$84 · $20 · $26 · Break-even units & fixed c…
3. A workshop has fixed costs of $132. Each product costs $22 in materials to make and sells for $33. How many units must be sold to break even?
$132 · $22 · $33 · Break-even units & fixed c…
4. A workshop has fixed costs of $976. Each product costs $14 in materials to make and sells for $30. How many units must be sold to break even?
$976 · $14 · $30 · Break-even units & fixed c…
5. A workshop has fixed costs of $816. Each product costs $14 in materials to make and sells for $31. How many units must be sold to break even?
$816 · $14 · $31 · Break-even units & fixed c…
6. A workshop has fixed costs of $525. Each product costs $11 in materials to make and sells for $18. How many units must be sold to break even?
$525 · $11 · $18 · Break-even units & fixed c…
7. A workshop has fixed costs of $330. Each product costs $5 in materials to make and sells for $20. How many units must be sold to break even?
$330 · $5 · $20 · Break-even units & fixed c…
8. A workshop has fixed costs of $462. Each product costs $7 in materials to make and sells for $14. How many units must be sold to break even?
$462 · $7 · $14 · Break-even units & fixed c…
9. A workshop has fixed costs of $660. Each product costs $17 in materials to make and sells for $29. How many units must be sold to break even?
$660 · $17 · $29 · Break-even units & fixed c…
10. A workshop has fixed costs of $351. Each product costs $14 in materials to make and sells for $23. How many units must be sold to break even?
$351 · $14 · $23 · Break-even units & fixed c…
11. A workshop has fixed costs of $620. Each product costs $6 in materials to make and sells for $16. How many units must be sold to break even?
$620 · $6 · $16 · Break-even units & fixed c…
12. A workshop has fixed costs of $234. Each product costs $10 in materials to make and sells for $28. How many units must be sold to break even?
$234 · $10 · $28 · Break-even units & fixed c…

12 questions · Seed 104740 · 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 $300. Each product costs $13 in materials to make and sells for $33. How many units must be sold to break even?
15 units
Contribution per unit = $33 − $13 = $20. Break-even units = $300 ÷ $20 = 15 units.
2. A workshop has fixed costs of $84. Each product costs $20 in materials to make and sells for $26. How many units must be sold to break even?
14 units
Contribution per unit = $26 − $20 = $6. Break-even units = $84 ÷ $6 = 14 units.
3. A workshop has fixed costs of $132. Each product costs $22 in materials to make and sells for $33. How many units must be sold to break even?
12 units
Contribution per unit = $33 − $22 = $11. Break-even units = $132 ÷ $11 = 12 units.
4. A workshop has fixed costs of $976. Each product costs $14 in materials to make and sells for $30. How many units must be sold to break even?
61 units
Contribution per unit = $30 − $14 = $16. Break-even units = $976 ÷ $16 = 61 units.
5. A workshop has fixed costs of $816. Each product costs $14 in materials to make and sells for $31. How many units must be sold to break even?
48 units
Contribution per unit = $31 − $14 = $17. Break-even units = $816 ÷ $17 = 48 units.
6. A workshop has fixed costs of $525. Each product costs $11 in materials to make and sells for $18. How many units must be sold to break even?
75 units
Contribution per unit = $18 − $11 = $7. Break-even units = $525 ÷ $7 = 75 units.
7. A workshop has fixed costs of $330. Each product costs $5 in materials to make and sells for $20. How many units must be sold to break even?
22 units
Contribution per unit = $20 − $5 = $15. Break-even units = $330 ÷ $15 = 22 units.
8. A workshop has fixed costs of $462. Each product costs $7 in materials to make and sells for $14. How many units must be sold to break even?
66 units
Contribution per unit = $14 − $7 = $7. Break-even units = $462 ÷ $7 = 66 units.
9. A workshop has fixed costs of $660. Each product costs $17 in materials to make and sells for $29. How many units must be sold to break even?
55 units
Contribution per unit = $29 − $17 = $12. Break-even units = $660 ÷ $12 = 55 units.
10. A workshop has fixed costs of $351. Each product costs $14 in materials to make and sells for $23. How many units must be sold to break even?
39 units
Contribution per unit = $23 − $14 = $9. Break-even units = $351 ÷ $9 = 39 units.
11. A workshop has fixed costs of $620. Each product costs $6 in materials to make and sells for $16. How many units must be sold to break even?
62 units
Contribution per unit = $16 − $6 = $10. Break-even units = $620 ÷ $10 = 62 units.
12. A workshop has fixed costs of $234. Each product costs $10 in materials to make and sells for $28. How many units must be sold to break even?
13 units
Contribution per unit = $28 − $10 = $18. Break-even units = $234 ÷ $18 = 13 units.

12 questions · Seed 104740 · Age guidance, not curriculum certification