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 $162. Each product costs $14 in materials to make and sells for $23. How many units must be sold to break even?
$162 · $14 · $23 · Break-even units & fixed c…
2. A workshop has fixed costs of $840. Each product costs $5 in materials to make and sells for $20. How many units must be sold to break even?
$840 · $5 · $20 · Break-even units & fixed c…
3. A workshop has fixed costs of $630. Each product costs $21 in materials to make and sells for $36. How many units must be sold to break even?
$630 · $21 · $36 · Break-even units & fixed c…
4. A workshop has fixed costs of $403. Each product costs $12 in materials to make and sells for $25. How many units must be sold to break even?
$403 · $12 · $25 · Break-even units & fixed c…
5. A workshop has fixed costs of $1040. Each product costs $23 in materials to make and sells for $36. How many units must be sold to break even?
$1040 · $23 · $36 · Break-even units & fixed c…
6. A workshop has fixed costs of $549. Each product costs $9 in materials to make and sells for $18. How many units must be sold to break even?
$549 · $9 · $18 · Break-even units & fixed c…
7. A workshop has fixed costs of $192. Each product costs $23 in materials to make and sells for $29. How many units must be sold to break even?
$192 · $23 · $29 · Break-even units & fixed c…
8. A workshop has fixed costs of $680. Each product costs $21 in materials to make and sells for $38. How many units must be sold to break even?
$680 · $21 · $38 · Break-even units & fixed c…
9. A workshop has fixed costs of $1368. Each product costs $8 in materials to make and sells for $27. How many units must be sold to break even?
$1368 · $8 · $27 · Break-even units & fixed c…
10. A workshop has fixed costs of $768. Each product costs $10 in materials to make and sells for $26. How many units must be sold to break even?
$768 · $10 · $26 · Break-even units & fixed c…
11. A workshop has fixed costs of $988. Each product costs $11 in materials to make and sells for $24. How many units must be sold to break even?
$988 · $11 · $24 · Break-even units & fixed c…
12. A workshop has fixed costs of $245. Each product costs $14 in materials to make and sells for $19. How many units must be sold to break even?
$245 · $14 · $19 · Break-even units & fixed c…

12 questions · Seed 55 · 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 $162. Each product costs $14 in materials to make and sells for $23. How many units must be sold to break even?
18 units
Contribution per unit = $23 − $14 = $9. Break-even units = $162 ÷ $9 = 18 units.
2. A workshop has fixed costs of $840. Each product costs $5 in materials to make and sells for $20. How many units must be sold to break even?
56 units
Contribution per unit = $20 − $5 = $15. Break-even units = $840 ÷ $15 = 56 units.
3. A workshop has fixed costs of $630. Each product costs $21 in materials to make and sells for $36. How many units must be sold to break even?
42 units
Contribution per unit = $36 − $21 = $15. Break-even units = $630 ÷ $15 = 42 units.
4. A workshop has fixed costs of $403. Each product costs $12 in materials to make and sells for $25. How many units must be sold to break even?
31 units
Contribution per unit = $25 − $12 = $13. Break-even units = $403 ÷ $13 = 31 units.
5. A workshop has fixed costs of $1040. Each product costs $23 in materials to make and sells for $36. How many units must be sold to break even?
80 units
Contribution per unit = $36 − $23 = $13. Break-even units = $1040 ÷ $13 = 80 units.
6. A workshop has fixed costs of $549. Each product costs $9 in materials to make and sells for $18. How many units must be sold to break even?
61 units
Contribution per unit = $18 − $9 = $9. Break-even units = $549 ÷ $9 = 61 units.
7. A workshop has fixed costs of $192. Each product costs $23 in materials to make and sells for $29. How many units must be sold to break even?
32 units
Contribution per unit = $29 − $23 = $6. Break-even units = $192 ÷ $6 = 32 units.
8. A workshop has fixed costs of $680. Each product costs $21 in materials to make and sells for $38. How many units must be sold to break even?
40 units
Contribution per unit = $38 − $21 = $17. Break-even units = $680 ÷ $17 = 40 units.
9. A workshop has fixed costs of $1368. Each product costs $8 in materials to make and sells for $27. How many units must be sold to break even?
72 units
Contribution per unit = $27 − $8 = $19. Break-even units = $1368 ÷ $19 = 72 units.
10. A workshop has fixed costs of $768. Each product costs $10 in materials to make and sells for $26. How many units must be sold to break even?
48 units
Contribution per unit = $26 − $10 = $16. Break-even units = $768 ÷ $16 = 48 units.
11. A workshop has fixed costs of $988. Each product costs $11 in materials to make and sells for $24. How many units must be sold to break even?
76 units
Contribution per unit = $24 − $11 = $13. Break-even units = $988 ÷ $13 = 76 units.
12. A workshop has fixed costs of $245. Each product costs $14 in materials to make and sells for $19. How many units must be sold to break even?
49 units
Contribution per unit = $19 − $14 = $5. Break-even units = $245 ÷ $5 = 49 units.

12 questions · Seed 55 · 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 $162. Each product costs $14 in materials to make and sells for $23. How many units must be sold to break even?
$162 · $14 · $23 · Break-even units & fixed c…
2. A workshop has fixed costs of $840. Each product costs $5 in materials to make and sells for $20. How many units must be sold to break even?
$840 · $5 · $20 · Break-even units & fixed c…
3. A workshop has fixed costs of $630. Each product costs $21 in materials to make and sells for $36. How many units must be sold to break even?
$630 · $21 · $36 · Break-even units & fixed c…
4. A workshop has fixed costs of $403. Each product costs $12 in materials to make and sells for $25. How many units must be sold to break even?
$403 · $12 · $25 · Break-even units & fixed c…
5. A workshop has fixed costs of $1040. Each product costs $23 in materials to make and sells for $36. How many units must be sold to break even?
$1040 · $23 · $36 · Break-even units & fixed c…
6. A workshop has fixed costs of $549. Each product costs $9 in materials to make and sells for $18. How many units must be sold to break even?
$549 · $9 · $18 · Break-even units & fixed c…
7. A workshop has fixed costs of $192. Each product costs $23 in materials to make and sells for $29. How many units must be sold to break even?
$192 · $23 · $29 · Break-even units & fixed c…
8. A workshop has fixed costs of $680. Each product costs $21 in materials to make and sells for $38. How many units must be sold to break even?
$680 · $21 · $38 · Break-even units & fixed c…
9. A workshop has fixed costs of $1368. Each product costs $8 in materials to make and sells for $27. How many units must be sold to break even?
$1368 · $8 · $27 · Break-even units & fixed c…
10. A workshop has fixed costs of $768. Each product costs $10 in materials to make and sells for $26. How many units must be sold to break even?
$768 · $10 · $26 · Break-even units & fixed c…
11. A workshop has fixed costs of $988. Each product costs $11 in materials to make and sells for $24. How many units must be sold to break even?
$988 · $11 · $24 · Break-even units & fixed c…
12. A workshop has fixed costs of $245. Each product costs $14 in materials to make and sells for $19. How many units must be sold to break even?
$245 · $14 · $19 · Break-even units & fixed c…

12 questions · Seed 55 · 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 $162. Each product costs $14 in materials to make and sells for $23. How many units must be sold to break even?
18 units
Contribution per unit = $23 − $14 = $9. Break-even units = $162 ÷ $9 = 18 units.
2. A workshop has fixed costs of $840. Each product costs $5 in materials to make and sells for $20. How many units must be sold to break even?
56 units
Contribution per unit = $20 − $5 = $15. Break-even units = $840 ÷ $15 = 56 units.
3. A workshop has fixed costs of $630. Each product costs $21 in materials to make and sells for $36. How many units must be sold to break even?
42 units
Contribution per unit = $36 − $21 = $15. Break-even units = $630 ÷ $15 = 42 units.
4. A workshop has fixed costs of $403. Each product costs $12 in materials to make and sells for $25. How many units must be sold to break even?
31 units
Contribution per unit = $25 − $12 = $13. Break-even units = $403 ÷ $13 = 31 units.
5. A workshop has fixed costs of $1040. Each product costs $23 in materials to make and sells for $36. How many units must be sold to break even?
80 units
Contribution per unit = $36 − $23 = $13. Break-even units = $1040 ÷ $13 = 80 units.
6. A workshop has fixed costs of $549. Each product costs $9 in materials to make and sells for $18. How many units must be sold to break even?
61 units
Contribution per unit = $18 − $9 = $9. Break-even units = $549 ÷ $9 = 61 units.
7. A workshop has fixed costs of $192. Each product costs $23 in materials to make and sells for $29. How many units must be sold to break even?
32 units
Contribution per unit = $29 − $23 = $6. Break-even units = $192 ÷ $6 = 32 units.
8. A workshop has fixed costs of $680. Each product costs $21 in materials to make and sells for $38. How many units must be sold to break even?
40 units
Contribution per unit = $38 − $21 = $17. Break-even units = $680 ÷ $17 = 40 units.
9. A workshop has fixed costs of $1368. Each product costs $8 in materials to make and sells for $27. How many units must be sold to break even?
72 units
Contribution per unit = $27 − $8 = $19. Break-even units = $1368 ÷ $19 = 72 units.
10. A workshop has fixed costs of $768. Each product costs $10 in materials to make and sells for $26. How many units must be sold to break even?
48 units
Contribution per unit = $26 − $10 = $16. Break-even units = $768 ÷ $16 = 48 units.
11. A workshop has fixed costs of $988. Each product costs $11 in materials to make and sells for $24. How many units must be sold to break even?
76 units
Contribution per unit = $24 − $11 = $13. Break-even units = $988 ÷ $13 = 76 units.
12. A workshop has fixed costs of $245. Each product costs $14 in materials to make and sells for $19. How many units must be sold to break even?
49 units
Contribution per unit = $19 − $14 = $5. Break-even units = $245 ÷ $5 = 49 units.

12 questions · Seed 55 · Age guidance, not curriculum certification