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 $1020. Each product costs $9 in materials to make and sells for $29. How many units must be sold to break even?
$1020 · $9 · $29 · Break-even units & fixed c…
2. A workshop has fixed costs of $150. Each product costs $18 in materials to make and sells for $21. How many units must be sold to break even?
$150 · $18 · $21 · Break-even units & fixed c…
3. A workshop has fixed costs of $102. Each product costs $18 in materials to make and sells for $24. How many units must be sold to break even?
$102 · $18 · $24 · Break-even units & fixed c…
4. A workshop has fixed costs of $845. Each product costs $9 in materials to make and sells for $22. How many units must be sold to break even?
$845 · $9 · $22 · Break-even units & fixed c…
5. A workshop has fixed costs of $310. Each product costs $24 in materials to make and sells for $34. How many units must be sold to break even?
$310 · $24 · $34 · Break-even units & fixed c…
6. A workshop has fixed costs of $396. Each product costs $18 in materials to make and sells for $29. How many units must be sold to break even?
$396 · $18 · $29 · Break-even units & fixed c…
7. A workshop has fixed costs of $792. Each product costs $20 in materials to make and sells for $32. How many units must be sold to break even?
$792 · $20 · $32 · Break-even units & fixed c…
8. A workshop has fixed costs of $300. Each product costs $15 in materials to make and sells for $25. How many units must be sold to break even?
$300 · $15 · $25 · Break-even units & fixed c…
9. A workshop has fixed costs of $234. Each product costs $20 in materials to make and sells for $29. How many units must be sold to break even?
$234 · $20 · $29 · Break-even units & fixed c…
10. A workshop has fixed costs of $702. Each product costs $4 in materials to make and sells for $17. How many units must be sold to break even?
$702 · $4 · $17 · Break-even units & fixed c…
11. A workshop has fixed costs of $897. Each product costs $12 in materials to make and sells for $25. How many units must be sold to break even?
$897 · $12 · $25 · Break-even units & fixed c…
12. A workshop has fixed costs of $192. Each product costs $17 in materials to make and sells for $23. How many units must be sold to break even?
$192 · $17 · $23 · Break-even units & fixed c…

12 questions · Seed 56 · 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 $1020. Each product costs $9 in materials to make and sells for $29. How many units must be sold to break even?
51 units
Contribution per unit = $29 − $9 = $20. Break-even units = $1020 ÷ $20 = 51 units.
2. A workshop has fixed costs of $150. Each product costs $18 in materials to make and sells for $21. How many units must be sold to break even?
50 units
Contribution per unit = $21 − $18 = $3. Break-even units = $150 ÷ $3 = 50 units.
3. A workshop has fixed costs of $102. Each product costs $18 in materials to make and sells for $24. How many units must be sold to break even?
17 units
Contribution per unit = $24 − $18 = $6. Break-even units = $102 ÷ $6 = 17 units.
4. A workshop has fixed costs of $845. Each product costs $9 in materials to make and sells for $22. How many units must be sold to break even?
65 units
Contribution per unit = $22 − $9 = $13. Break-even units = $845 ÷ $13 = 65 units.
5. A workshop has fixed costs of $310. Each product costs $24 in materials to make and sells for $34. How many units must be sold to break even?
31 units
Contribution per unit = $34 − $24 = $10. Break-even units = $310 ÷ $10 = 31 units.
6. A workshop has fixed costs of $396. Each product costs $18 in materials to make and sells for $29. How many units must be sold to break even?
36 units
Contribution per unit = $29 − $18 = $11. Break-even units = $396 ÷ $11 = 36 units.
7. A workshop has fixed costs of $792. Each product costs $20 in materials to make and sells for $32. How many units must be sold to break even?
66 units
Contribution per unit = $32 − $20 = $12. Break-even units = $792 ÷ $12 = 66 units.
8. A workshop has fixed costs of $300. Each product costs $15 in materials to make and sells for $25. How many units must be sold to break even?
30 units
Contribution per unit = $25 − $15 = $10. Break-even units = $300 ÷ $10 = 30 units.
9. A workshop has fixed costs of $234. Each product costs $20 in materials to make and sells for $29. How many units must be sold to break even?
26 units
Contribution per unit = $29 − $20 = $9. Break-even units = $234 ÷ $9 = 26 units.
10. A workshop has fixed costs of $702. Each product costs $4 in materials to make and sells for $17. How many units must be sold to break even?
54 units
Contribution per unit = $17 − $4 = $13. Break-even units = $702 ÷ $13 = 54 units.
11. A workshop has fixed costs of $897. Each product costs $12 in materials to make and sells for $25. How many units must be sold to break even?
69 units
Contribution per unit = $25 − $12 = $13. Break-even units = $897 ÷ $13 = 69 units.
12. A workshop has fixed costs of $192. Each product costs $17 in materials to make and sells for $23. How many units must be sold to break even?
32 units
Contribution per unit = $23 − $17 = $6. Break-even units = $192 ÷ $6 = 32 units.

12 questions · Seed 56 · 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 $1020. Each product costs $9 in materials to make and sells for $29. How many units must be sold to break even?
$1020 · $9 · $29 · Break-even units & fixed c…
2. A workshop has fixed costs of $150. Each product costs $18 in materials to make and sells for $21. How many units must be sold to break even?
$150 · $18 · $21 · Break-even units & fixed c…
3. A workshop has fixed costs of $102. Each product costs $18 in materials to make and sells for $24. How many units must be sold to break even?
$102 · $18 · $24 · Break-even units & fixed c…
4. A workshop has fixed costs of $845. Each product costs $9 in materials to make and sells for $22. How many units must be sold to break even?
$845 · $9 · $22 · Break-even units & fixed c…
5. A workshop has fixed costs of $310. Each product costs $24 in materials to make and sells for $34. How many units must be sold to break even?
$310 · $24 · $34 · Break-even units & fixed c…
6. A workshop has fixed costs of $396. Each product costs $18 in materials to make and sells for $29. How many units must be sold to break even?
$396 · $18 · $29 · Break-even units & fixed c…
7. A workshop has fixed costs of $792. Each product costs $20 in materials to make and sells for $32. How many units must be sold to break even?
$792 · $20 · $32 · Break-even units & fixed c…
8. A workshop has fixed costs of $300. Each product costs $15 in materials to make and sells for $25. How many units must be sold to break even?
$300 · $15 · $25 · Break-even units & fixed c…
9. A workshop has fixed costs of $234. Each product costs $20 in materials to make and sells for $29. How many units must be sold to break even?
$234 · $20 · $29 · Break-even units & fixed c…
10. A workshop has fixed costs of $702. Each product costs $4 in materials to make and sells for $17. How many units must be sold to break even?
$702 · $4 · $17 · Break-even units & fixed c…
11. A workshop has fixed costs of $897. Each product costs $12 in materials to make and sells for $25. How many units must be sold to break even?
$897 · $12 · $25 · Break-even units & fixed c…
12. A workshop has fixed costs of $192. Each product costs $17 in materials to make and sells for $23. How many units must be sold to break even?
$192 · $17 · $23 · Break-even units & fixed c…

12 questions · Seed 56 · 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 $1020. Each product costs $9 in materials to make and sells for $29. How many units must be sold to break even?
51 units
Contribution per unit = $29 − $9 = $20. Break-even units = $1020 ÷ $20 = 51 units.
2. A workshop has fixed costs of $150. Each product costs $18 in materials to make and sells for $21. How many units must be sold to break even?
50 units
Contribution per unit = $21 − $18 = $3. Break-even units = $150 ÷ $3 = 50 units.
3. A workshop has fixed costs of $102. Each product costs $18 in materials to make and sells for $24. How many units must be sold to break even?
17 units
Contribution per unit = $24 − $18 = $6. Break-even units = $102 ÷ $6 = 17 units.
4. A workshop has fixed costs of $845. Each product costs $9 in materials to make and sells for $22. How many units must be sold to break even?
65 units
Contribution per unit = $22 − $9 = $13. Break-even units = $845 ÷ $13 = 65 units.
5. A workshop has fixed costs of $310. Each product costs $24 in materials to make and sells for $34. How many units must be sold to break even?
31 units
Contribution per unit = $34 − $24 = $10. Break-even units = $310 ÷ $10 = 31 units.
6. A workshop has fixed costs of $396. Each product costs $18 in materials to make and sells for $29. How many units must be sold to break even?
36 units
Contribution per unit = $29 − $18 = $11. Break-even units = $396 ÷ $11 = 36 units.
7. A workshop has fixed costs of $792. Each product costs $20 in materials to make and sells for $32. How many units must be sold to break even?
66 units
Contribution per unit = $32 − $20 = $12. Break-even units = $792 ÷ $12 = 66 units.
8. A workshop has fixed costs of $300. Each product costs $15 in materials to make and sells for $25. How many units must be sold to break even?
30 units
Contribution per unit = $25 − $15 = $10. Break-even units = $300 ÷ $10 = 30 units.
9. A workshop has fixed costs of $234. Each product costs $20 in materials to make and sells for $29. How many units must be sold to break even?
26 units
Contribution per unit = $29 − $20 = $9. Break-even units = $234 ÷ $9 = 26 units.
10. A workshop has fixed costs of $702. Each product costs $4 in materials to make and sells for $17. How many units must be sold to break even?
54 units
Contribution per unit = $17 − $4 = $13. Break-even units = $702 ÷ $13 = 54 units.
11. A workshop has fixed costs of $897. Each product costs $12 in materials to make and sells for $25. How many units must be sold to break even?
69 units
Contribution per unit = $25 − $12 = $13. Break-even units = $897 ÷ $13 = 69 units.
12. A workshop has fixed costs of $192. Each product costs $17 in materials to make and sells for $23. How many units must be sold to break even?
32 units
Contribution per unit = $23 − $17 = $6. Break-even units = $192 ÷ $6 = 32 units.

12 questions · Seed 56 · Age guidance, not curriculum certification