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 $160. Each product costs $10 in materials to make and sells for $15. How many units must be sold to break even?
$160 · $10 · $15 · Break-even units & fixed c…
2. A workshop has fixed costs of $1120. Each product costs $24 in materials to make and sells for $44. How many units must be sold to break even?
$1120 · $24 · $44 · Break-even units & fixed c…
3. A workshop has fixed costs of $1292. Each product costs $6 in materials to make and sells for $25. How many units must be sold to break even?
$1292 · $6 · $25 · Break-even units & fixed c…
4. A workshop has fixed costs of $560. Each product costs $17 in materials to make and sells for $25. How many units must be sold to break even?
$560 · $17 · $25 · Break-even units & fixed c…
5. A workshop has fixed costs of $36. Each product costs $10 in materials to make and sells for $13. How many units must be sold to break even?
$36 · $10 · $13 · Break-even units & fixed c…
6. A workshop has fixed costs of $456. Each product costs $15 in materials to make and sells for $21. How many units must be sold to break even?
$456 · $15 · $21 · Break-even units & fixed c…
7. A workshop has fixed costs of $517. Each product costs $6 in materials to make and sells for $17. How many units must be sold to break even?
$517 · $6 · $17 · Break-even units & fixed c…
8. A workshop has fixed costs of $266. Each product costs $20 in materials to make and sells for $34. How many units must be sold to break even?
$266 · $20 · $34 · Break-even units & fixed c…
9. A workshop has fixed costs of $531. Each product costs $7 in materials to make and sells for $16. How many units must be sold to break even?
$531 · $7 · $16 · Break-even units & fixed c…
10. A workshop has fixed costs of $882. Each product costs $25 in materials to make and sells for $43. How many units must be sold to break even?
$882 · $25 · $43 · Break-even units & fixed c…
11. A workshop has fixed costs of $513. Each product costs $24 in materials to make and sells for $33. How many units must be sold to break even?
$513 · $24 · $33 · Break-even units & fixed c…
12. A workshop has fixed costs of $104. Each product costs $24 in materials to make and sells for $32. How many units must be sold to break even?
$104 · $24 · $32 · Break-even units & fixed c…

12 questions · Seed 48 · 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 $160. Each product costs $10 in materials to make and sells for $15. How many units must be sold to break even?
32 units
Contribution per unit = $15 − $10 = $5. Break-even units = $160 ÷ $5 = 32 units.
2. A workshop has fixed costs of $1120. Each product costs $24 in materials to make and sells for $44. How many units must be sold to break even?
56 units
Contribution per unit = $44 − $24 = $20. Break-even units = $1120 ÷ $20 = 56 units.
3. A workshop has fixed costs of $1292. Each product costs $6 in materials to make and sells for $25. How many units must be sold to break even?
68 units
Contribution per unit = $25 − $6 = $19. Break-even units = $1292 ÷ $19 = 68 units.
4. A workshop has fixed costs of $560. Each product costs $17 in materials to make and sells for $25. How many units must be sold to break even?
70 units
Contribution per unit = $25 − $17 = $8. Break-even units = $560 ÷ $8 = 70 units.
5. A workshop has fixed costs of $36. Each product costs $10 in materials to make and sells for $13. How many units must be sold to break even?
12 units
Contribution per unit = $13 − $10 = $3. Break-even units = $36 ÷ $3 = 12 units.
6. A workshop has fixed costs of $456. Each product costs $15 in materials to make and sells for $21. How many units must be sold to break even?
76 units
Contribution per unit = $21 − $15 = $6. Break-even units = $456 ÷ $6 = 76 units.
7. A workshop has fixed costs of $517. Each product costs $6 in materials to make and sells for $17. How many units must be sold to break even?
47 units
Contribution per unit = $17 − $6 = $11. Break-even units = $517 ÷ $11 = 47 units.
8. A workshop has fixed costs of $266. Each product costs $20 in materials to make and sells for $34. How many units must be sold to break even?
19 units
Contribution per unit = $34 − $20 = $14. Break-even units = $266 ÷ $14 = 19 units.
9. A workshop has fixed costs of $531. Each product costs $7 in materials to make and sells for $16. How many units must be sold to break even?
59 units
Contribution per unit = $16 − $7 = $9. Break-even units = $531 ÷ $9 = 59 units.
10. A workshop has fixed costs of $882. Each product costs $25 in materials to make and sells for $43. How many units must be sold to break even?
49 units
Contribution per unit = $43 − $25 = $18. Break-even units = $882 ÷ $18 = 49 units.
11. A workshop has fixed costs of $513. Each product costs $24 in materials to make and sells for $33. How many units must be sold to break even?
57 units
Contribution per unit = $33 − $24 = $9. Break-even units = $513 ÷ $9 = 57 units.
12. A workshop has fixed costs of $104. Each product costs $24 in materials to make and sells for $32. How many units must be sold to break even?
13 units
Contribution per unit = $32 − $24 = $8. Break-even units = $104 ÷ $8 = 13 units.

12 questions · Seed 48 · 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 $160. Each product costs $10 in materials to make and sells for $15. How many units must be sold to break even?
$160 · $10 · $15 · Break-even units & fixed c…
2. A workshop has fixed costs of $1120. Each product costs $24 in materials to make and sells for $44. How many units must be sold to break even?
$1120 · $24 · $44 · Break-even units & fixed c…
3. A workshop has fixed costs of $1292. Each product costs $6 in materials to make and sells for $25. How many units must be sold to break even?
$1292 · $6 · $25 · Break-even units & fixed c…
4. A workshop has fixed costs of $560. Each product costs $17 in materials to make and sells for $25. How many units must be sold to break even?
$560 · $17 · $25 · Break-even units & fixed c…
5. A workshop has fixed costs of $36. Each product costs $10 in materials to make and sells for $13. How many units must be sold to break even?
$36 · $10 · $13 · Break-even units & fixed c…
6. A workshop has fixed costs of $456. Each product costs $15 in materials to make and sells for $21. How many units must be sold to break even?
$456 · $15 · $21 · Break-even units & fixed c…
7. A workshop has fixed costs of $517. Each product costs $6 in materials to make and sells for $17. How many units must be sold to break even?
$517 · $6 · $17 · Break-even units & fixed c…
8. A workshop has fixed costs of $266. Each product costs $20 in materials to make and sells for $34. How many units must be sold to break even?
$266 · $20 · $34 · Break-even units & fixed c…
9. A workshop has fixed costs of $531. Each product costs $7 in materials to make and sells for $16. How many units must be sold to break even?
$531 · $7 · $16 · Break-even units & fixed c…
10. A workshop has fixed costs of $882. Each product costs $25 in materials to make and sells for $43. How many units must be sold to break even?
$882 · $25 · $43 · Break-even units & fixed c…
11. A workshop has fixed costs of $513. Each product costs $24 in materials to make and sells for $33. How many units must be sold to break even?
$513 · $24 · $33 · Break-even units & fixed c…
12. A workshop has fixed costs of $104. Each product costs $24 in materials to make and sells for $32. How many units must be sold to break even?
$104 · $24 · $32 · Break-even units & fixed c…

12 questions · Seed 48 · 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 $160. Each product costs $10 in materials to make and sells for $15. How many units must be sold to break even?
32 units
Contribution per unit = $15 − $10 = $5. Break-even units = $160 ÷ $5 = 32 units.
2. A workshop has fixed costs of $1120. Each product costs $24 in materials to make and sells for $44. How many units must be sold to break even?
56 units
Contribution per unit = $44 − $24 = $20. Break-even units = $1120 ÷ $20 = 56 units.
3. A workshop has fixed costs of $1292. Each product costs $6 in materials to make and sells for $25. How many units must be sold to break even?
68 units
Contribution per unit = $25 − $6 = $19. Break-even units = $1292 ÷ $19 = 68 units.
4. A workshop has fixed costs of $560. Each product costs $17 in materials to make and sells for $25. How many units must be sold to break even?
70 units
Contribution per unit = $25 − $17 = $8. Break-even units = $560 ÷ $8 = 70 units.
5. A workshop has fixed costs of $36. Each product costs $10 in materials to make and sells for $13. How many units must be sold to break even?
12 units
Contribution per unit = $13 − $10 = $3. Break-even units = $36 ÷ $3 = 12 units.
6. A workshop has fixed costs of $456. Each product costs $15 in materials to make and sells for $21. How many units must be sold to break even?
76 units
Contribution per unit = $21 − $15 = $6. Break-even units = $456 ÷ $6 = 76 units.
7. A workshop has fixed costs of $517. Each product costs $6 in materials to make and sells for $17. How many units must be sold to break even?
47 units
Contribution per unit = $17 − $6 = $11. Break-even units = $517 ÷ $11 = 47 units.
8. A workshop has fixed costs of $266. Each product costs $20 in materials to make and sells for $34. How many units must be sold to break even?
19 units
Contribution per unit = $34 − $20 = $14. Break-even units = $266 ÷ $14 = 19 units.
9. A workshop has fixed costs of $531. Each product costs $7 in materials to make and sells for $16. How many units must be sold to break even?
59 units
Contribution per unit = $16 − $7 = $9. Break-even units = $531 ÷ $9 = 59 units.
10. A workshop has fixed costs of $882. Each product costs $25 in materials to make and sells for $43. How many units must be sold to break even?
49 units
Contribution per unit = $43 − $25 = $18. Break-even units = $882 ÷ $18 = 49 units.
11. A workshop has fixed costs of $513. Each product costs $24 in materials to make and sells for $33. How many units must be sold to break even?
57 units
Contribution per unit = $33 − $24 = $9. Break-even units = $513 ÷ $9 = 57 units.
12. A workshop has fixed costs of $104. Each product costs $24 in materials to make and sells for $32. How many units must be sold to break even?
13 units
Contribution per unit = $32 − $24 = $8. Break-even units = $104 ÷ $8 = 13 units.

12 questions · Seed 48 · Age guidance, not curriculum certification