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 $602. Each product costs $18 in materials to make and sells for $32. How many units must be sold to break even?
$602 · $18 · $32 · Break-even units & fixed c…
2. A workshop has fixed costs of $1022. Each product costs $5 in materials to make and sells for $19. How many units must be sold to break even?
$1022 · $5 · $19 · Break-even units & fixed c…
3. A workshop has fixed costs of $128. Each product costs $14 in materials to make and sells for $18. How many units must be sold to break even?
$128 · $14 · $18 · Break-even units & fixed c…
4. A workshop has fixed costs of $102. Each product costs $18 in materials to make and sells for $21. How many units must be sold to break even?
$102 · $18 · $21 · Break-even units & fixed c…
5. A workshop has fixed costs of $546. Each product costs $8 in materials to make and sells for $22. How many units must be sold to break even?
$546 · $8 · $22 · Break-even units & fixed c…
6. A workshop has fixed costs of $1224. Each product costs $24 in materials to make and sells for $41. How many units must be sold to break even?
$1224 · $24 · $41 · Break-even units & fixed c…
7. A workshop has fixed costs of $162. Each product costs $4 in materials to make and sells for $13. How many units must be sold to break even?
$162 · $4 · $13 · Break-even units & fixed c…
8. A workshop has fixed costs of $330. Each product costs $6 in materials to make and sells for $16. How many units must be sold to break even?
$330 · $6 · $16 · Break-even units & fixed c…
9. A workshop has fixed costs of $780. Each product costs $17 in materials to make and sells for $30. How many units must be sold to break even?
$780 · $17 · $30 · Break-even units & fixed c…
10. A workshop has fixed costs of $190. Each product costs $15 in materials to make and sells for $34. How many units must be sold to break even?
$190 · $15 · $34 · Break-even units & fixed c…
11. A workshop has fixed costs of $96. Each product costs $7 in materials to make and sells for $10. How many units must be sold to break even?
$96 · $7 · $10 · Break-even units & fixed c…
12. A workshop has fixed costs of $260. Each product costs $21 in materials to make and sells for $34. How many units must be sold to break even?
$260 · $21 · $34 · Break-even units & fixed c…

12 questions · Seed 45 · 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 $602. Each product costs $18 in materials to make and sells for $32. How many units must be sold to break even?
43 units
Contribution per unit = $32 − $18 = $14. Break-even units = $602 ÷ $14 = 43 units.
2. A workshop has fixed costs of $1022. Each product costs $5 in materials to make and sells for $19. How many units must be sold to break even?
73 units
Contribution per unit = $19 − $5 = $14. Break-even units = $1022 ÷ $14 = 73 units.
3. A workshop has fixed costs of $128. Each product costs $14 in materials to make and sells for $18. How many units must be sold to break even?
32 units
Contribution per unit = $18 − $14 = $4. Break-even units = $128 ÷ $4 = 32 units.
4. A workshop has fixed costs of $102. Each product costs $18 in materials to make and sells for $21. How many units must be sold to break even?
34 units
Contribution per unit = $21 − $18 = $3. Break-even units = $102 ÷ $3 = 34 units.
5. A workshop has fixed costs of $546. Each product costs $8 in materials to make and sells for $22. How many units must be sold to break even?
39 units
Contribution per unit = $22 − $8 = $14. Break-even units = $546 ÷ $14 = 39 units.
6. A workshop has fixed costs of $1224. Each product costs $24 in materials to make and sells for $41. How many units must be sold to break even?
72 units
Contribution per unit = $41 − $24 = $17. Break-even units = $1224 ÷ $17 = 72 units.
7. A workshop has fixed costs of $162. Each product costs $4 in materials to make and sells for $13. How many units must be sold to break even?
18 units
Contribution per unit = $13 − $4 = $9. Break-even units = $162 ÷ $9 = 18 units.
8. A workshop has fixed costs of $330. Each product costs $6 in materials to make and sells for $16. How many units must be sold to break even?
33 units
Contribution per unit = $16 − $6 = $10. Break-even units = $330 ÷ $10 = 33 units.
9. A workshop has fixed costs of $780. Each product costs $17 in materials to make and sells for $30. How many units must be sold to break even?
60 units
Contribution per unit = $30 − $17 = $13. Break-even units = $780 ÷ $13 = 60 units.
10. A workshop has fixed costs of $190. Each product costs $15 in materials to make and sells for $34. How many units must be sold to break even?
10 units
Contribution per unit = $34 − $15 = $19. Break-even units = $190 ÷ $19 = 10 units.
11. A workshop has fixed costs of $96. Each product costs $7 in materials to make and sells for $10. How many units must be sold to break even?
32 units
Contribution per unit = $10 − $7 = $3. Break-even units = $96 ÷ $3 = 32 units.
12. A workshop has fixed costs of $260. Each product costs $21 in materials to make and sells for $34. How many units must be sold to break even?
20 units
Contribution per unit = $34 − $21 = $13. Break-even units = $260 ÷ $13 = 20 units.

12 questions · Seed 45 · 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 $602. Each product costs $18 in materials to make and sells for $32. How many units must be sold to break even?
$602 · $18 · $32 · Break-even units & fixed c…
2. A workshop has fixed costs of $1022. Each product costs $5 in materials to make and sells for $19. How many units must be sold to break even?
$1022 · $5 · $19 · Break-even units & fixed c…
3. A workshop has fixed costs of $128. Each product costs $14 in materials to make and sells for $18. How many units must be sold to break even?
$128 · $14 · $18 · Break-even units & fixed c…
4. A workshop has fixed costs of $102. Each product costs $18 in materials to make and sells for $21. How many units must be sold to break even?
$102 · $18 · $21 · Break-even units & fixed c…
5. A workshop has fixed costs of $546. Each product costs $8 in materials to make and sells for $22. How many units must be sold to break even?
$546 · $8 · $22 · Break-even units & fixed c…
6. A workshop has fixed costs of $1224. Each product costs $24 in materials to make and sells for $41. How many units must be sold to break even?
$1224 · $24 · $41 · Break-even units & fixed c…
7. A workshop has fixed costs of $162. Each product costs $4 in materials to make and sells for $13. How many units must be sold to break even?
$162 · $4 · $13 · Break-even units & fixed c…
8. A workshop has fixed costs of $330. Each product costs $6 in materials to make and sells for $16. How many units must be sold to break even?
$330 · $6 · $16 · Break-even units & fixed c…
9. A workshop has fixed costs of $780. Each product costs $17 in materials to make and sells for $30. How many units must be sold to break even?
$780 · $17 · $30 · Break-even units & fixed c…
10. A workshop has fixed costs of $190. Each product costs $15 in materials to make and sells for $34. How many units must be sold to break even?
$190 · $15 · $34 · Break-even units & fixed c…
11. A workshop has fixed costs of $96. Each product costs $7 in materials to make and sells for $10. How many units must be sold to break even?
$96 · $7 · $10 · Break-even units & fixed c…
12. A workshop has fixed costs of $260. Each product costs $21 in materials to make and sells for $34. How many units must be sold to break even?
$260 · $21 · $34 · Break-even units & fixed c…

12 questions · Seed 45 · 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 $602. Each product costs $18 in materials to make and sells for $32. How many units must be sold to break even?
43 units
Contribution per unit = $32 − $18 = $14. Break-even units = $602 ÷ $14 = 43 units.
2. A workshop has fixed costs of $1022. Each product costs $5 in materials to make and sells for $19. How many units must be sold to break even?
73 units
Contribution per unit = $19 − $5 = $14. Break-even units = $1022 ÷ $14 = 73 units.
3. A workshop has fixed costs of $128. Each product costs $14 in materials to make and sells for $18. How many units must be sold to break even?
32 units
Contribution per unit = $18 − $14 = $4. Break-even units = $128 ÷ $4 = 32 units.
4. A workshop has fixed costs of $102. Each product costs $18 in materials to make and sells for $21. How many units must be sold to break even?
34 units
Contribution per unit = $21 − $18 = $3. Break-even units = $102 ÷ $3 = 34 units.
5. A workshop has fixed costs of $546. Each product costs $8 in materials to make and sells for $22. How many units must be sold to break even?
39 units
Contribution per unit = $22 − $8 = $14. Break-even units = $546 ÷ $14 = 39 units.
6. A workshop has fixed costs of $1224. Each product costs $24 in materials to make and sells for $41. How many units must be sold to break even?
72 units
Contribution per unit = $41 − $24 = $17. Break-even units = $1224 ÷ $17 = 72 units.
7. A workshop has fixed costs of $162. Each product costs $4 in materials to make and sells for $13. How many units must be sold to break even?
18 units
Contribution per unit = $13 − $4 = $9. Break-even units = $162 ÷ $9 = 18 units.
8. A workshop has fixed costs of $330. Each product costs $6 in materials to make and sells for $16. How many units must be sold to break even?
33 units
Contribution per unit = $16 − $6 = $10. Break-even units = $330 ÷ $10 = 33 units.
9. A workshop has fixed costs of $780. Each product costs $17 in materials to make and sells for $30. How many units must be sold to break even?
60 units
Contribution per unit = $30 − $17 = $13. Break-even units = $780 ÷ $13 = 60 units.
10. A workshop has fixed costs of $190. Each product costs $15 in materials to make and sells for $34. How many units must be sold to break even?
10 units
Contribution per unit = $34 − $15 = $19. Break-even units = $190 ÷ $19 = 10 units.
11. A workshop has fixed costs of $96. Each product costs $7 in materials to make and sells for $10. How many units must be sold to break even?
32 units
Contribution per unit = $10 − $7 = $3. Break-even units = $96 ÷ $3 = 32 units.
12. A workshop has fixed costs of $260. Each product costs $21 in materials to make and sells for $34. How many units must be sold to break even?
20 units
Contribution per unit = $34 − $21 = $13. Break-even units = $260 ÷ $13 = 20 units.

12 questions · Seed 45 · Age guidance, not curriculum certification