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 $1368. Each product costs $12 in materials to make and sells for $30. How many units must be sold to break even?
$1368 · $12 · $30 · Break-even units & fixed c…
2. A workshop has fixed costs of $221. Each product costs $14 in materials to make and sells for $31. How many units must be sold to break even?
$221 · $14 · $31 · Break-even units & fixed c…
3. A workshop has fixed costs of $296. Each product costs $17 in materials to make and sells for $25. How many units must be sold to break even?
$296 · $17 · $25 · Break-even units & fixed c…
4. A workshop has fixed costs of $405. Each product costs $13 in materials to make and sells for $22. How many units must be sold to break even?
$405 · $13 · $22 · Break-even units & fixed c…
5. A workshop has fixed costs of $816. Each product costs $11 in materials to make and sells for $23. How many units must be sold to break even?
$816 · $11 · $23 · Break-even units & fixed c…
6. A workshop has fixed costs of $72. Each product costs $6 in materials to make and sells for $10. How many units must be sold to break even?
$72 · $6 · $10 · Break-even units & fixed c…
7. A workshop has fixed costs of $726. Each product costs $22 in materials to make and sells for $33. How many units must be sold to break even?
$726 · $22 · $33 · Break-even units & fixed c…
8. A workshop has fixed costs of $495. Each product costs $8 in materials to make and sells for $23. How many units must be sold to break even?
$495 · $8 · $23 · Break-even units & fixed c…
9. A workshop has fixed costs of $1170. Each product costs $19 in materials to make and sells for $37. How many units must be sold to break even?
$1170 · $19 · $37 · Break-even units & fixed c…
10. A workshop has fixed costs of $264. Each product costs $16 in materials to make and sells for $22. How many units must be sold to break even?
$264 · $16 · $22 · Break-even units & fixed c…
11. A workshop has fixed costs of $120. Each product costs $13 in materials to make and sells for $17. How many units must be sold to break even?
$120 · $13 · $17 · Break-even units & fixed c…
12. A workshop has fixed costs of $252. Each product costs $19 in materials to make and sells for $26. How many units must be sold to break even?
$252 · $19 · $26 · Break-even units & fixed c…

12 questions · Seed 47 · 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 $1368. Each product costs $12 in materials to make and sells for $30. How many units must be sold to break even?
76 units
Contribution per unit = $30 − $12 = $18. Break-even units = $1368 ÷ $18 = 76 units.
2. A workshop has fixed costs of $221. Each product costs $14 in materials to make and sells for $31. How many units must be sold to break even?
13 units
Contribution per unit = $31 − $14 = $17. Break-even units = $221 ÷ $17 = 13 units.
3. A workshop has fixed costs of $296. Each product costs $17 in materials to make and sells for $25. How many units must be sold to break even?
37 units
Contribution per unit = $25 − $17 = $8. Break-even units = $296 ÷ $8 = 37 units.
4. A workshop has fixed costs of $405. Each product costs $13 in materials to make and sells for $22. How many units must be sold to break even?
45 units
Contribution per unit = $22 − $13 = $9. Break-even units = $405 ÷ $9 = 45 units.
5. A workshop has fixed costs of $816. Each product costs $11 in materials to make and sells for $23. How many units must be sold to break even?
68 units
Contribution per unit = $23 − $11 = $12. Break-even units = $816 ÷ $12 = 68 units.
6. A workshop has fixed costs of $72. Each product costs $6 in materials to make and sells for $10. How many units must be sold to break even?
18 units
Contribution per unit = $10 − $6 = $4. Break-even units = $72 ÷ $4 = 18 units.
7. A workshop has fixed costs of $726. Each product costs $22 in materials to make and sells for $33. How many units must be sold to break even?
66 units
Contribution per unit = $33 − $22 = $11. Break-even units = $726 ÷ $11 = 66 units.
8. A workshop has fixed costs of $495. Each product costs $8 in materials to make and sells for $23. How many units must be sold to break even?
33 units
Contribution per unit = $23 − $8 = $15. Break-even units = $495 ÷ $15 = 33 units.
9. A workshop has fixed costs of $1170. Each product costs $19 in materials to make and sells for $37. How many units must be sold to break even?
65 units
Contribution per unit = $37 − $19 = $18. Break-even units = $1170 ÷ $18 = 65 units.
10. A workshop has fixed costs of $264. Each product costs $16 in materials to make and sells for $22. How many units must be sold to break even?
44 units
Contribution per unit = $22 − $16 = $6. Break-even units = $264 ÷ $6 = 44 units.
11. A workshop has fixed costs of $120. Each product costs $13 in materials to make and sells for $17. How many units must be sold to break even?
30 units
Contribution per unit = $17 − $13 = $4. Break-even units = $120 ÷ $4 = 30 units.
12. A workshop has fixed costs of $252. Each product costs $19 in materials to make and sells for $26. How many units must be sold to break even?
36 units
Contribution per unit = $26 − $19 = $7. Break-even units = $252 ÷ $7 = 36 units.

12 questions · Seed 47 · 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 $1368. Each product costs $12 in materials to make and sells for $30. How many units must be sold to break even?
$1368 · $12 · $30 · Break-even units & fixed c…
2. A workshop has fixed costs of $221. Each product costs $14 in materials to make and sells for $31. How many units must be sold to break even?
$221 · $14 · $31 · Break-even units & fixed c…
3. A workshop has fixed costs of $296. Each product costs $17 in materials to make and sells for $25. How many units must be sold to break even?
$296 · $17 · $25 · Break-even units & fixed c…
4. A workshop has fixed costs of $405. Each product costs $13 in materials to make and sells for $22. How many units must be sold to break even?
$405 · $13 · $22 · Break-even units & fixed c…
5. A workshop has fixed costs of $816. Each product costs $11 in materials to make and sells for $23. How many units must be sold to break even?
$816 · $11 · $23 · Break-even units & fixed c…
6. A workshop has fixed costs of $72. Each product costs $6 in materials to make and sells for $10. How many units must be sold to break even?
$72 · $6 · $10 · Break-even units & fixed c…
7. A workshop has fixed costs of $726. Each product costs $22 in materials to make and sells for $33. How many units must be sold to break even?
$726 · $22 · $33 · Break-even units & fixed c…
8. A workshop has fixed costs of $495. Each product costs $8 in materials to make and sells for $23. How many units must be sold to break even?
$495 · $8 · $23 · Break-even units & fixed c…
9. A workshop has fixed costs of $1170. Each product costs $19 in materials to make and sells for $37. How many units must be sold to break even?
$1170 · $19 · $37 · Break-even units & fixed c…
10. A workshop has fixed costs of $264. Each product costs $16 in materials to make and sells for $22. How many units must be sold to break even?
$264 · $16 · $22 · Break-even units & fixed c…
11. A workshop has fixed costs of $120. Each product costs $13 in materials to make and sells for $17. How many units must be sold to break even?
$120 · $13 · $17 · Break-even units & fixed c…
12. A workshop has fixed costs of $252. Each product costs $19 in materials to make and sells for $26. How many units must be sold to break even?
$252 · $19 · $26 · Break-even units & fixed c…

12 questions · Seed 47 · 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 $1368. Each product costs $12 in materials to make and sells for $30. How many units must be sold to break even?
76 units
Contribution per unit = $30 − $12 = $18. Break-even units = $1368 ÷ $18 = 76 units.
2. A workshop has fixed costs of $221. Each product costs $14 in materials to make and sells for $31. How many units must be sold to break even?
13 units
Contribution per unit = $31 − $14 = $17. Break-even units = $221 ÷ $17 = 13 units.
3. A workshop has fixed costs of $296. Each product costs $17 in materials to make and sells for $25. How many units must be sold to break even?
37 units
Contribution per unit = $25 − $17 = $8. Break-even units = $296 ÷ $8 = 37 units.
4. A workshop has fixed costs of $405. Each product costs $13 in materials to make and sells for $22. How many units must be sold to break even?
45 units
Contribution per unit = $22 − $13 = $9. Break-even units = $405 ÷ $9 = 45 units.
5. A workshop has fixed costs of $816. Each product costs $11 in materials to make and sells for $23. How many units must be sold to break even?
68 units
Contribution per unit = $23 − $11 = $12. Break-even units = $816 ÷ $12 = 68 units.
6. A workshop has fixed costs of $72. Each product costs $6 in materials to make and sells for $10. How many units must be sold to break even?
18 units
Contribution per unit = $10 − $6 = $4. Break-even units = $72 ÷ $4 = 18 units.
7. A workshop has fixed costs of $726. Each product costs $22 in materials to make and sells for $33. How many units must be sold to break even?
66 units
Contribution per unit = $33 − $22 = $11. Break-even units = $726 ÷ $11 = 66 units.
8. A workshop has fixed costs of $495. Each product costs $8 in materials to make and sells for $23. How many units must be sold to break even?
33 units
Contribution per unit = $23 − $8 = $15. Break-even units = $495 ÷ $15 = 33 units.
9. A workshop has fixed costs of $1170. Each product costs $19 in materials to make and sells for $37. How many units must be sold to break even?
65 units
Contribution per unit = $37 − $19 = $18. Break-even units = $1170 ÷ $18 = 65 units.
10. A workshop has fixed costs of $264. Each product costs $16 in materials to make and sells for $22. How many units must be sold to break even?
44 units
Contribution per unit = $22 − $16 = $6. Break-even units = $264 ÷ $6 = 44 units.
11. A workshop has fixed costs of $120. Each product costs $13 in materials to make and sells for $17. How many units must be sold to break even?
30 units
Contribution per unit = $17 − $13 = $4. Break-even units = $120 ÷ $4 = 30 units.
12. A workshop has fixed costs of $252. Each product costs $19 in materials to make and sells for $26. How many units must be sold to break even?
36 units
Contribution per unit = $26 − $19 = $7. Break-even units = $252 ÷ $7 = 36 units.

12 questions · Seed 47 · Age guidance, not curriculum certification