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 $1258. Each product costs $14 in materials to make and sells for $31. How many units must be sold to break even?
$1258 · $14 · $31 · Break-even units & fixed c…
2. A workshop has fixed costs of $368. Each product costs $13 in materials to make and sells for $29. How many units must be sold to break even?
$368 · $13 · $29 · Break-even units & fixed c…
3. A workshop has fixed costs of $315. Each product costs $4 in materials to make and sells for $19. How many units must be sold to break even?
$315 · $4 · $19 · Break-even units & fixed c…
4. A workshop has fixed costs of $312. Each product costs $14 in materials to make and sells for $18. How many units must be sold to break even?
$312 · $14 · $18 · Break-even units & fixed c…
5. A workshop has fixed costs of $1258. Each product costs $7 in materials to make and sells for $24. How many units must be sold to break even?
$1258 · $7 · $24 · Break-even units & fixed c…
6. A workshop has fixed costs of $96. Each product costs $10 in materials to make and sells for $13. How many units must be sold to break even?
$96 · $10 · $13 · Break-even units & fixed c…
7. A workshop has fixed costs of $315. Each product costs $17 in materials to make and sells for $22. How many units must be sold to break even?
$315 · $17 · $22 · Break-even units & fixed c…
8. A workshop has fixed costs of $510. Each product costs $13 in materials to make and sells for $30. How many units must be sold to break even?
$510 · $13 · $30 · Break-even units & fixed c…
9. A workshop has fixed costs of $616. Each product costs $20 in materials to make and sells for $28. How many units must be sold to break even?
$616 · $20 · $28 · Break-even units & fixed c…
10. A workshop has fixed costs of $832. Each product costs $19 in materials to make and sells for $32. How many units must be sold to break even?
$832 · $19 · $32 · Break-even units & fixed c…
11. A workshop has fixed costs of $98. Each product costs $25 in materials to make and sells for $32. How many units must be sold to break even?
$98 · $25 · $32 · Break-even units & fixed c…
12. A workshop has fixed costs of $168. Each product costs $25 in materials to make and sells for $37. How many units must be sold to break even?
$168 · $25 · $37 · Break-even units & fixed c…

12 questions · Seed 51 · 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 $1258. Each product costs $14 in materials to make and sells for $31. How many units must be sold to break even?
74 units
Contribution per unit = $31 − $14 = $17. Break-even units = $1258 ÷ $17 = 74 units.
2. A workshop has fixed costs of $368. Each product costs $13 in materials to make and sells for $29. How many units must be sold to break even?
23 units
Contribution per unit = $29 − $13 = $16. Break-even units = $368 ÷ $16 = 23 units.
3. A workshop has fixed costs of $315. Each product costs $4 in materials to make and sells for $19. How many units must be sold to break even?
21 units
Contribution per unit = $19 − $4 = $15. Break-even units = $315 ÷ $15 = 21 units.
4. A workshop has fixed costs of $312. Each product costs $14 in materials to make and sells for $18. How many units must be sold to break even?
78 units
Contribution per unit = $18 − $14 = $4. Break-even units = $312 ÷ $4 = 78 units.
5. A workshop has fixed costs of $1258. Each product costs $7 in materials to make and sells for $24. How many units must be sold to break even?
74 units
Contribution per unit = $24 − $7 = $17. Break-even units = $1258 ÷ $17 = 74 units.
6. A workshop has fixed costs of $96. Each product costs $10 in materials to make and sells for $13. How many units must be sold to break even?
32 units
Contribution per unit = $13 − $10 = $3. Break-even units = $96 ÷ $3 = 32 units.
7. A workshop has fixed costs of $315. Each product costs $17 in materials to make and sells for $22. How many units must be sold to break even?
63 units
Contribution per unit = $22 − $17 = $5. Break-even units = $315 ÷ $5 = 63 units.
8. A workshop has fixed costs of $510. Each product costs $13 in materials to make and sells for $30. How many units must be sold to break even?
30 units
Contribution per unit = $30 − $13 = $17. Break-even units = $510 ÷ $17 = 30 units.
9. A workshop has fixed costs of $616. Each product costs $20 in materials to make and sells for $28. How many units must be sold to break even?
77 units
Contribution per unit = $28 − $20 = $8. Break-even units = $616 ÷ $8 = 77 units.
10. A workshop has fixed costs of $832. Each product costs $19 in materials to make and sells for $32. How many units must be sold to break even?
64 units
Contribution per unit = $32 − $19 = $13. Break-even units = $832 ÷ $13 = 64 units.
11. A workshop has fixed costs of $98. Each product costs $25 in materials to make and sells for $32. How many units must be sold to break even?
14 units
Contribution per unit = $32 − $25 = $7. Break-even units = $98 ÷ $7 = 14 units.
12. A workshop has fixed costs of $168. Each product costs $25 in materials to make and sells for $37. How many units must be sold to break even?
14 units
Contribution per unit = $37 − $25 = $12. Break-even units = $168 ÷ $12 = 14 units.

12 questions · Seed 51 · 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 $1258. Each product costs $14 in materials to make and sells for $31. How many units must be sold to break even?
$1258 · $14 · $31 · Break-even units & fixed c…
2. A workshop has fixed costs of $368. Each product costs $13 in materials to make and sells for $29. How many units must be sold to break even?
$368 · $13 · $29 · Break-even units & fixed c…
3. A workshop has fixed costs of $315. Each product costs $4 in materials to make and sells for $19. How many units must be sold to break even?
$315 · $4 · $19 · Break-even units & fixed c…
4. A workshop has fixed costs of $312. Each product costs $14 in materials to make and sells for $18. How many units must be sold to break even?
$312 · $14 · $18 · Break-even units & fixed c…
5. A workshop has fixed costs of $1258. Each product costs $7 in materials to make and sells for $24. How many units must be sold to break even?
$1258 · $7 · $24 · Break-even units & fixed c…
6. A workshop has fixed costs of $96. Each product costs $10 in materials to make and sells for $13. How many units must be sold to break even?
$96 · $10 · $13 · Break-even units & fixed c…
7. A workshop has fixed costs of $315. Each product costs $17 in materials to make and sells for $22. How many units must be sold to break even?
$315 · $17 · $22 · Break-even units & fixed c…
8. A workshop has fixed costs of $510. Each product costs $13 in materials to make and sells for $30. How many units must be sold to break even?
$510 · $13 · $30 · Break-even units & fixed c…
9. A workshop has fixed costs of $616. Each product costs $20 in materials to make and sells for $28. How many units must be sold to break even?
$616 · $20 · $28 · Break-even units & fixed c…
10. A workshop has fixed costs of $832. Each product costs $19 in materials to make and sells for $32. How many units must be sold to break even?
$832 · $19 · $32 · Break-even units & fixed c…
11. A workshop has fixed costs of $98. Each product costs $25 in materials to make and sells for $32. How many units must be sold to break even?
$98 · $25 · $32 · Break-even units & fixed c…
12. A workshop has fixed costs of $168. Each product costs $25 in materials to make and sells for $37. How many units must be sold to break even?
$168 · $25 · $37 · Break-even units & fixed c…

12 questions · Seed 51 · 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 $1258. Each product costs $14 in materials to make and sells for $31. How many units must be sold to break even?
74 units
Contribution per unit = $31 − $14 = $17. Break-even units = $1258 ÷ $17 = 74 units.
2. A workshop has fixed costs of $368. Each product costs $13 in materials to make and sells for $29. How many units must be sold to break even?
23 units
Contribution per unit = $29 − $13 = $16. Break-even units = $368 ÷ $16 = 23 units.
3. A workshop has fixed costs of $315. Each product costs $4 in materials to make and sells for $19. How many units must be sold to break even?
21 units
Contribution per unit = $19 − $4 = $15. Break-even units = $315 ÷ $15 = 21 units.
4. A workshop has fixed costs of $312. Each product costs $14 in materials to make and sells for $18. How many units must be sold to break even?
78 units
Contribution per unit = $18 − $14 = $4. Break-even units = $312 ÷ $4 = 78 units.
5. A workshop has fixed costs of $1258. Each product costs $7 in materials to make and sells for $24. How many units must be sold to break even?
74 units
Contribution per unit = $24 − $7 = $17. Break-even units = $1258 ÷ $17 = 74 units.
6. A workshop has fixed costs of $96. Each product costs $10 in materials to make and sells for $13. How many units must be sold to break even?
32 units
Contribution per unit = $13 − $10 = $3. Break-even units = $96 ÷ $3 = 32 units.
7. A workshop has fixed costs of $315. Each product costs $17 in materials to make and sells for $22. How many units must be sold to break even?
63 units
Contribution per unit = $22 − $17 = $5. Break-even units = $315 ÷ $5 = 63 units.
8. A workshop has fixed costs of $510. Each product costs $13 in materials to make and sells for $30. How many units must be sold to break even?
30 units
Contribution per unit = $30 − $13 = $17. Break-even units = $510 ÷ $17 = 30 units.
9. A workshop has fixed costs of $616. Each product costs $20 in materials to make and sells for $28. How many units must be sold to break even?
77 units
Contribution per unit = $28 − $20 = $8. Break-even units = $616 ÷ $8 = 77 units.
10. A workshop has fixed costs of $832. Each product costs $19 in materials to make and sells for $32. How many units must be sold to break even?
64 units
Contribution per unit = $32 − $19 = $13. Break-even units = $832 ÷ $13 = 64 units.
11. A workshop has fixed costs of $98. Each product costs $25 in materials to make and sells for $32. How many units must be sold to break even?
14 units
Contribution per unit = $32 − $25 = $7. Break-even units = $98 ÷ $7 = 14 units.
12. A workshop has fixed costs of $168. Each product costs $25 in materials to make and sells for $37. How many units must be sold to break even?
14 units
Contribution per unit = $37 − $25 = $12. Break-even units = $168 ÷ $12 = 14 units.

12 questions · Seed 51 · Age guidance, not curriculum certification