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 $1036. Each product costs $13 in materials to make and sells for $27. How many units must be sold to break even?
$1036 · $13 · $27 · Break-even units & fixed c…
2. A workshop has fixed costs of $476. Each product costs $8 in materials to make and sells for $22. How many units must be sold to break even?
$476 · $8 · $22 · Break-even units & fixed c…
3. A workshop has fixed costs of $644. Each product costs $6 in materials to make and sells for $20. How many units must be sold to break even?
$644 · $6 · $20 · Break-even units & fixed c…
4. A workshop has fixed costs of $1420. Each product costs $19 in materials to make and sells for $39. How many units must be sold to break even?
$1420 · $19 · $39 · Break-even units & fixed c…
5. A workshop has fixed costs of $248. Each product costs $11 in materials to make and sells for $19. How many units must be sold to break even?
$248 · $11 · $19 · Break-even units & fixed c…
6. A workshop has fixed costs of $105. Each product costs $23 in materials to make and sells for $26. How many units must be sold to break even?
$105 · $23 · $26 · Break-even units & fixed c…
7. A workshop has fixed costs of $108. Each product costs $18 in materials to make and sells for $27. How many units must be sold to break even?
$108 · $18 · $27 · Break-even units & fixed c…
8. A workshop has fixed costs of $360. Each product costs $15 in materials to make and sells for $20. How many units must be sold to break even?
$360 · $15 · $20 · Break-even units & fixed c…
9. A workshop has fixed costs of $518. Each product costs $15 in materials to make and sells for $22. How many units must be sold to break even?
$518 · $15 · $22 · Break-even units & fixed c…
10. A workshop has fixed costs of $704. Each product costs $9 in materials to make and sells for $25. How many units must be sold to break even?
$704 · $9 · $25 · Break-even units & fixed c…
11. A workshop has fixed costs of $420. Each product costs $24 in materials to make and sells for $44. How many units must be sold to break even?
$420 · $24 · $44 · Break-even units & fixed c…
12. A workshop has fixed costs of $793. Each product costs $6 in materials to make and sells for $19. How many units must be sold to break even?
$793 · $6 · $19 · Break-even units & fixed c…

12 questions · Seed 57 · 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 $1036. Each product costs $13 in materials to make and sells for $27. How many units must be sold to break even?
74 units
Contribution per unit = $27 − $13 = $14. Break-even units = $1036 ÷ $14 = 74 units.
2. A workshop has fixed costs of $476. Each product costs $8 in materials to make and sells for $22. How many units must be sold to break even?
34 units
Contribution per unit = $22 − $8 = $14. Break-even units = $476 ÷ $14 = 34 units.
3. A workshop has fixed costs of $644. Each product costs $6 in materials to make and sells for $20. How many units must be sold to break even?
46 units
Contribution per unit = $20 − $6 = $14. Break-even units = $644 ÷ $14 = 46 units.
4. A workshop has fixed costs of $1420. Each product costs $19 in materials to make and sells for $39. How many units must be sold to break even?
71 units
Contribution per unit = $39 − $19 = $20. Break-even units = $1420 ÷ $20 = 71 units.
5. A workshop has fixed costs of $248. Each product costs $11 in materials to make and sells for $19. How many units must be sold to break even?
31 units
Contribution per unit = $19 − $11 = $8. Break-even units = $248 ÷ $8 = 31 units.
6. A workshop has fixed costs of $105. Each product costs $23 in materials to make and sells for $26. How many units must be sold to break even?
35 units
Contribution per unit = $26 − $23 = $3. Break-even units = $105 ÷ $3 = 35 units.
7. A workshop has fixed costs of $108. Each product costs $18 in materials to make and sells for $27. How many units must be sold to break even?
12 units
Contribution per unit = $27 − $18 = $9. Break-even units = $108 ÷ $9 = 12 units.
8. A workshop has fixed costs of $360. Each product costs $15 in materials to make and sells for $20. How many units must be sold to break even?
72 units
Contribution per unit = $20 − $15 = $5. Break-even units = $360 ÷ $5 = 72 units.
9. A workshop has fixed costs of $518. Each product costs $15 in materials to make and sells for $22. How many units must be sold to break even?
74 units
Contribution per unit = $22 − $15 = $7. Break-even units = $518 ÷ $7 = 74 units.
10. A workshop has fixed costs of $704. Each product costs $9 in materials to make and sells for $25. How many units must be sold to break even?
44 units
Contribution per unit = $25 − $9 = $16. Break-even units = $704 ÷ $16 = 44 units.
11. A workshop has fixed costs of $420. Each product costs $24 in materials to make and sells for $44. How many units must be sold to break even?
21 units
Contribution per unit = $44 − $24 = $20. Break-even units = $420 ÷ $20 = 21 units.
12. A workshop has fixed costs of $793. Each product costs $6 in materials to make and sells for $19. How many units must be sold to break even?
61 units
Contribution per unit = $19 − $6 = $13. Break-even units = $793 ÷ $13 = 61 units.

12 questions · Seed 57 · 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 $1036. Each product costs $13 in materials to make and sells for $27. How many units must be sold to break even?
$1036 · $13 · $27 · Break-even units & fixed c…
2. A workshop has fixed costs of $476. Each product costs $8 in materials to make and sells for $22. How many units must be sold to break even?
$476 · $8 · $22 · Break-even units & fixed c…
3. A workshop has fixed costs of $644. Each product costs $6 in materials to make and sells for $20. How many units must be sold to break even?
$644 · $6 · $20 · Break-even units & fixed c…
4. A workshop has fixed costs of $1420. Each product costs $19 in materials to make and sells for $39. How many units must be sold to break even?
$1420 · $19 · $39 · Break-even units & fixed c…
5. A workshop has fixed costs of $248. Each product costs $11 in materials to make and sells for $19. How many units must be sold to break even?
$248 · $11 · $19 · Break-even units & fixed c…
6. A workshop has fixed costs of $105. Each product costs $23 in materials to make and sells for $26. How many units must be sold to break even?
$105 · $23 · $26 · Break-even units & fixed c…
7. A workshop has fixed costs of $108. Each product costs $18 in materials to make and sells for $27. How many units must be sold to break even?
$108 · $18 · $27 · Break-even units & fixed c…
8. A workshop has fixed costs of $360. Each product costs $15 in materials to make and sells for $20. How many units must be sold to break even?
$360 · $15 · $20 · Break-even units & fixed c…
9. A workshop has fixed costs of $518. Each product costs $15 in materials to make and sells for $22. How many units must be sold to break even?
$518 · $15 · $22 · Break-even units & fixed c…
10. A workshop has fixed costs of $704. Each product costs $9 in materials to make and sells for $25. How many units must be sold to break even?
$704 · $9 · $25 · Break-even units & fixed c…
11. A workshop has fixed costs of $420. Each product costs $24 in materials to make and sells for $44. How many units must be sold to break even?
$420 · $24 · $44 · Break-even units & fixed c…
12. A workshop has fixed costs of $793. Each product costs $6 in materials to make and sells for $19. How many units must be sold to break even?
$793 · $6 · $19 · Break-even units & fixed c…

12 questions · Seed 57 · 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 $1036. Each product costs $13 in materials to make and sells for $27. How many units must be sold to break even?
74 units
Contribution per unit = $27 − $13 = $14. Break-even units = $1036 ÷ $14 = 74 units.
2. A workshop has fixed costs of $476. Each product costs $8 in materials to make and sells for $22. How many units must be sold to break even?
34 units
Contribution per unit = $22 − $8 = $14. Break-even units = $476 ÷ $14 = 34 units.
3. A workshop has fixed costs of $644. Each product costs $6 in materials to make and sells for $20. How many units must be sold to break even?
46 units
Contribution per unit = $20 − $6 = $14. Break-even units = $644 ÷ $14 = 46 units.
4. A workshop has fixed costs of $1420. Each product costs $19 in materials to make and sells for $39. How many units must be sold to break even?
71 units
Contribution per unit = $39 − $19 = $20. Break-even units = $1420 ÷ $20 = 71 units.
5. A workshop has fixed costs of $248. Each product costs $11 in materials to make and sells for $19. How many units must be sold to break even?
31 units
Contribution per unit = $19 − $11 = $8. Break-even units = $248 ÷ $8 = 31 units.
6. A workshop has fixed costs of $105. Each product costs $23 in materials to make and sells for $26. How many units must be sold to break even?
35 units
Contribution per unit = $26 − $23 = $3. Break-even units = $105 ÷ $3 = 35 units.
7. A workshop has fixed costs of $108. Each product costs $18 in materials to make and sells for $27. How many units must be sold to break even?
12 units
Contribution per unit = $27 − $18 = $9. Break-even units = $108 ÷ $9 = 12 units.
8. A workshop has fixed costs of $360. Each product costs $15 in materials to make and sells for $20. How many units must be sold to break even?
72 units
Contribution per unit = $20 − $15 = $5. Break-even units = $360 ÷ $5 = 72 units.
9. A workshop has fixed costs of $518. Each product costs $15 in materials to make and sells for $22. How many units must be sold to break even?
74 units
Contribution per unit = $22 − $15 = $7. Break-even units = $518 ÷ $7 = 74 units.
10. A workshop has fixed costs of $704. Each product costs $9 in materials to make and sells for $25. How many units must be sold to break even?
44 units
Contribution per unit = $25 − $9 = $16. Break-even units = $704 ÷ $16 = 44 units.
11. A workshop has fixed costs of $420. Each product costs $24 in materials to make and sells for $44. How many units must be sold to break even?
21 units
Contribution per unit = $44 − $24 = $20. Break-even units = $420 ÷ $20 = 21 units.
12. A workshop has fixed costs of $793. Each product costs $6 in materials to make and sells for $19. How many units must be sold to break even?
61 units
Contribution per unit = $19 − $6 = $13. Break-even units = $793 ÷ $13 = 61 units.

12 questions · Seed 57 · Age guidance, not curriculum certification