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 $400. Each product costs $11 in materials to make and sells for $27. How many units must be sold to break even?
$400 · $11 · $27 · Break-even units & fixed c…
2. A workshop has fixed costs of $931. Each product costs $10 in materials to make and sells for $29. How many units must be sold to break even?
$931 · $10 · $29 · Break-even units & fixed c…
3. A workshop has fixed costs of $264. Each product costs $13 in materials to make and sells for $21. How many units must be sold to break even?
$264 · $13 · $21 · Break-even units & fixed c…
4. A workshop has fixed costs of $645. Each product costs $11 in materials to make and sells for $26. How many units must be sold to break even?
$645 · $11 · $26 · Break-even units & fixed c…
5. A workshop has fixed costs of $343. Each product costs $5 in materials to make and sells for $12. How many units must be sold to break even?
$343 · $5 · $12 · Break-even units & fixed c…
6. A workshop has fixed costs of $580. Each product costs $17 in materials to make and sells for $27. How many units must be sold to break even?
$580 · $17 · $27 · Break-even units & fixed c…
7. A workshop has fixed costs of $621. Each product costs $9 in materials to make and sells for $18. How many units must be sold to break even?
$621 · $9 · $18 · Break-even units & fixed c…
8. A workshop has fixed costs of $990. Each product costs $25 in materials to make and sells for $40. How many units must be sold to break even?
$990 · $25 · $40 · Break-even units & fixed c…
9. A workshop has fixed costs of $288. Each product costs $8 in materials to make and sells for $12. How many units must be sold to break even?
$288 · $8 · $12 · Break-even units & fixed c…
10. A workshop has fixed costs of $1185. Each product costs $9 in materials to make and sells for $24. How many units must be sold to break even?
$1185 · $9 · $24 · Break-even units & fixed c…
11. A workshop has fixed costs of $1106. Each product costs $14 in materials to make and sells for $28. How many units must be sold to break even?
$1106 · $14 · $28 · Break-even units & fixed c…
12. A workshop has fixed costs of $714. Each product costs $11 in materials to make and sells for $28. How many units must be sold to break even?
$714 · $11 · $28 · Break-even units & fixed c…

12 questions · Seed 46 · 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 $400. Each product costs $11 in materials to make and sells for $27. How many units must be sold to break even?
25 units
Contribution per unit = $27 − $11 = $16. Break-even units = $400 ÷ $16 = 25 units.
2. A workshop has fixed costs of $931. Each product costs $10 in materials to make and sells for $29. How many units must be sold to break even?
49 units
Contribution per unit = $29 − $10 = $19. Break-even units = $931 ÷ $19 = 49 units.
3. A workshop has fixed costs of $264. Each product costs $13 in materials to make and sells for $21. How many units must be sold to break even?
33 units
Contribution per unit = $21 − $13 = $8. Break-even units = $264 ÷ $8 = 33 units.
4. A workshop has fixed costs of $645. Each product costs $11 in materials to make and sells for $26. How many units must be sold to break even?
43 units
Contribution per unit = $26 − $11 = $15. Break-even units = $645 ÷ $15 = 43 units.
5. A workshop has fixed costs of $343. Each product costs $5 in materials to make and sells for $12. How many units must be sold to break even?
49 units
Contribution per unit = $12 − $5 = $7. Break-even units = $343 ÷ $7 = 49 units.
6. A workshop has fixed costs of $580. Each product costs $17 in materials to make and sells for $27. How many units must be sold to break even?
58 units
Contribution per unit = $27 − $17 = $10. Break-even units = $580 ÷ $10 = 58 units.
7. A workshop has fixed costs of $621. Each product costs $9 in materials to make and sells for $18. How many units must be sold to break even?
69 units
Contribution per unit = $18 − $9 = $9. Break-even units = $621 ÷ $9 = 69 units.
8. A workshop has fixed costs of $990. Each product costs $25 in materials to make and sells for $40. How many units must be sold to break even?
66 units
Contribution per unit = $40 − $25 = $15. Break-even units = $990 ÷ $15 = 66 units.
9. A workshop has fixed costs of $288. Each product costs $8 in materials to make and sells for $12. How many units must be sold to break even?
72 units
Contribution per unit = $12 − $8 = $4. Break-even units = $288 ÷ $4 = 72 units.
10. A workshop has fixed costs of $1185. Each product costs $9 in materials to make and sells for $24. How many units must be sold to break even?
79 units
Contribution per unit = $24 − $9 = $15. Break-even units = $1185 ÷ $15 = 79 units.
11. A workshop has fixed costs of $1106. Each product costs $14 in materials to make and sells for $28. How many units must be sold to break even?
79 units
Contribution per unit = $28 − $14 = $14. Break-even units = $1106 ÷ $14 = 79 units.
12. A workshop has fixed costs of $714. Each product costs $11 in materials to make and sells for $28. How many units must be sold to break even?
42 units
Contribution per unit = $28 − $11 = $17. Break-even units = $714 ÷ $17 = 42 units.

12 questions · Seed 46 · 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 $400. Each product costs $11 in materials to make and sells for $27. How many units must be sold to break even?
$400 · $11 · $27 · Break-even units & fixed c…
2. A workshop has fixed costs of $931. Each product costs $10 in materials to make and sells for $29. How many units must be sold to break even?
$931 · $10 · $29 · Break-even units & fixed c…
3. A workshop has fixed costs of $264. Each product costs $13 in materials to make and sells for $21. How many units must be sold to break even?
$264 · $13 · $21 · Break-even units & fixed c…
4. A workshop has fixed costs of $645. Each product costs $11 in materials to make and sells for $26. How many units must be sold to break even?
$645 · $11 · $26 · Break-even units & fixed c…
5. A workshop has fixed costs of $343. Each product costs $5 in materials to make and sells for $12. How many units must be sold to break even?
$343 · $5 · $12 · Break-even units & fixed c…
6. A workshop has fixed costs of $580. Each product costs $17 in materials to make and sells for $27. How many units must be sold to break even?
$580 · $17 · $27 · Break-even units & fixed c…
7. A workshop has fixed costs of $621. Each product costs $9 in materials to make and sells for $18. How many units must be sold to break even?
$621 · $9 · $18 · Break-even units & fixed c…
8. A workshop has fixed costs of $990. Each product costs $25 in materials to make and sells for $40. How many units must be sold to break even?
$990 · $25 · $40 · Break-even units & fixed c…
9. A workshop has fixed costs of $288. Each product costs $8 in materials to make and sells for $12. How many units must be sold to break even?
$288 · $8 · $12 · Break-even units & fixed c…
10. A workshop has fixed costs of $1185. Each product costs $9 in materials to make and sells for $24. How many units must be sold to break even?
$1185 · $9 · $24 · Break-even units & fixed c…
11. A workshop has fixed costs of $1106. Each product costs $14 in materials to make and sells for $28. How many units must be sold to break even?
$1106 · $14 · $28 · Break-even units & fixed c…
12. A workshop has fixed costs of $714. Each product costs $11 in materials to make and sells for $28. How many units must be sold to break even?
$714 · $11 · $28 · Break-even units & fixed c…

12 questions · Seed 46 · 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 $400. Each product costs $11 in materials to make and sells for $27. How many units must be sold to break even?
25 units
Contribution per unit = $27 − $11 = $16. Break-even units = $400 ÷ $16 = 25 units.
2. A workshop has fixed costs of $931. Each product costs $10 in materials to make and sells for $29. How many units must be sold to break even?
49 units
Contribution per unit = $29 − $10 = $19. Break-even units = $931 ÷ $19 = 49 units.
3. A workshop has fixed costs of $264. Each product costs $13 in materials to make and sells for $21. How many units must be sold to break even?
33 units
Contribution per unit = $21 − $13 = $8. Break-even units = $264 ÷ $8 = 33 units.
4. A workshop has fixed costs of $645. Each product costs $11 in materials to make and sells for $26. How many units must be sold to break even?
43 units
Contribution per unit = $26 − $11 = $15. Break-even units = $645 ÷ $15 = 43 units.
5. A workshop has fixed costs of $343. Each product costs $5 in materials to make and sells for $12. How many units must be sold to break even?
49 units
Contribution per unit = $12 − $5 = $7. Break-even units = $343 ÷ $7 = 49 units.
6. A workshop has fixed costs of $580. Each product costs $17 in materials to make and sells for $27. How many units must be sold to break even?
58 units
Contribution per unit = $27 − $17 = $10. Break-even units = $580 ÷ $10 = 58 units.
7. A workshop has fixed costs of $621. Each product costs $9 in materials to make and sells for $18. How many units must be sold to break even?
69 units
Contribution per unit = $18 − $9 = $9. Break-even units = $621 ÷ $9 = 69 units.
8. A workshop has fixed costs of $990. Each product costs $25 in materials to make and sells for $40. How many units must be sold to break even?
66 units
Contribution per unit = $40 − $25 = $15. Break-even units = $990 ÷ $15 = 66 units.
9. A workshop has fixed costs of $288. Each product costs $8 in materials to make and sells for $12. How many units must be sold to break even?
72 units
Contribution per unit = $12 − $8 = $4. Break-even units = $288 ÷ $4 = 72 units.
10. A workshop has fixed costs of $1185. Each product costs $9 in materials to make and sells for $24. How many units must be sold to break even?
79 units
Contribution per unit = $24 − $9 = $15. Break-even units = $1185 ÷ $15 = 79 units.
11. A workshop has fixed costs of $1106. Each product costs $14 in materials to make and sells for $28. How many units must be sold to break even?
79 units
Contribution per unit = $28 − $14 = $14. Break-even units = $1106 ÷ $14 = 79 units.
12. A workshop has fixed costs of $714. Each product costs $11 in materials to make and sells for $28. How many units must be sold to break even?
42 units
Contribution per unit = $28 − $11 = $17. Break-even units = $714 ÷ $17 = 42 units.

12 questions · Seed 46 · Age guidance, not curriculum certification