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 $1027. Each product costs $10 in materials to make and sells for $23. How many units must be sold to break even?
$1027 · $10 · $23 · Break-even units & fixed c…
2. A workshop has fixed costs of $320. Each product costs $9 in materials to make and sells for $13. How many units must be sold to break even?
$320 · $9 · $13 · Break-even units & fixed c…
3. A workshop has fixed costs of $310. Each product costs $5 in materials to make and sells for $15. How many units must be sold to break even?
$310 · $5 · $15 · Break-even units & fixed c…
4. A workshop has fixed costs of $1007. Each product costs $19 in materials to make and sells for $38. How many units must be sold to break even?
$1007 · $19 · $38 · Break-even units & fixed c…
5. A workshop has fixed costs of $952. Each product costs $19 in materials to make and sells for $33. How many units must be sold to break even?
$952 · $19 · $33 · Break-even units & fixed c…
6. A workshop has fixed costs of $520. Each product costs $8 in materials to make and sells for $28. How many units must be sold to break even?
$520 · $8 · $28 · Break-even units & fixed c…
7. A workshop has fixed costs of $414. Each product costs $7 in materials to make and sells for $25. How many units must be sold to break even?
$414 · $7 · $25 · Break-even units & fixed c…
8. A workshop has fixed costs of $1005. Each product costs $12 in materials to make and sells for $27. How many units must be sold to break even?
$1005 · $12 · $27 · Break-even units & fixed c…
9. A workshop has fixed costs of $290. Each product costs $15 in materials to make and sells for $25. How many units must be sold to break even?
$290 · $15 · $25 · Break-even units & fixed c…
10. A workshop has fixed costs of $360. Each product costs $5 in materials to make and sells for $10. How many units must be sold to break even?
$360 · $5 · $10 · Break-even units & fixed c…
11. A workshop has fixed costs of $583. Each product costs $25 in materials to make and sells for $36. How many units must be sold to break even?
$583 · $25 · $36 · Break-even units & fixed c…
12. A workshop has fixed costs of $1071. Each product costs $15 in materials to make and sells for $32. How many units must be sold to break even?
$1071 · $15 · $32 · Break-even units & fixed c…

12 questions · Seed 60 · 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 $1027. Each product costs $10 in materials to make and sells for $23. How many units must be sold to break even?
79 units
Contribution per unit = $23 − $10 = $13. Break-even units = $1027 ÷ $13 = 79 units.
2. A workshop has fixed costs of $320. Each product costs $9 in materials to make and sells for $13. How many units must be sold to break even?
80 units
Contribution per unit = $13 − $9 = $4. Break-even units = $320 ÷ $4 = 80 units.
3. A workshop has fixed costs of $310. Each product costs $5 in materials to make and sells for $15. How many units must be sold to break even?
31 units
Contribution per unit = $15 − $5 = $10. Break-even units = $310 ÷ $10 = 31 units.
4. A workshop has fixed costs of $1007. Each product costs $19 in materials to make and sells for $38. How many units must be sold to break even?
53 units
Contribution per unit = $38 − $19 = $19. Break-even units = $1007 ÷ $19 = 53 units.
5. A workshop has fixed costs of $952. Each product costs $19 in materials to make and sells for $33. How many units must be sold to break even?
68 units
Contribution per unit = $33 − $19 = $14. Break-even units = $952 ÷ $14 = 68 units.
6. A workshop has fixed costs of $520. Each product costs $8 in materials to make and sells for $28. How many units must be sold to break even?
26 units
Contribution per unit = $28 − $8 = $20. Break-even units = $520 ÷ $20 = 26 units.
7. A workshop has fixed costs of $414. Each product costs $7 in materials to make and sells for $25. How many units must be sold to break even?
23 units
Contribution per unit = $25 − $7 = $18. Break-even units = $414 ÷ $18 = 23 units.
8. A workshop has fixed costs of $1005. Each product costs $12 in materials to make and sells for $27. How many units must be sold to break even?
67 units
Contribution per unit = $27 − $12 = $15. Break-even units = $1005 ÷ $15 = 67 units.
9. A workshop has fixed costs of $290. Each product costs $15 in materials to make and sells for $25. How many units must be sold to break even?
29 units
Contribution per unit = $25 − $15 = $10. Break-even units = $290 ÷ $10 = 29 units.
10. A workshop has fixed costs of $360. Each product costs $5 in materials to make and sells for $10. How many units must be sold to break even?
72 units
Contribution per unit = $10 − $5 = $5. Break-even units = $360 ÷ $5 = 72 units.
11. A workshop has fixed costs of $583. Each product costs $25 in materials to make and sells for $36. How many units must be sold to break even?
53 units
Contribution per unit = $36 − $25 = $11. Break-even units = $583 ÷ $11 = 53 units.
12. A workshop has fixed costs of $1071. Each product costs $15 in materials to make and sells for $32. How many units must be sold to break even?
63 units
Contribution per unit = $32 − $15 = $17. Break-even units = $1071 ÷ $17 = 63 units.

12 questions · Seed 60 · 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 $1027. Each product costs $10 in materials to make and sells for $23. How many units must be sold to break even?
$1027 · $10 · $23 · Break-even units & fixed c…
2. A workshop has fixed costs of $320. Each product costs $9 in materials to make and sells for $13. How many units must be sold to break even?
$320 · $9 · $13 · Break-even units & fixed c…
3. A workshop has fixed costs of $310. Each product costs $5 in materials to make and sells for $15. How many units must be sold to break even?
$310 · $5 · $15 · Break-even units & fixed c…
4. A workshop has fixed costs of $1007. Each product costs $19 in materials to make and sells for $38. How many units must be sold to break even?
$1007 · $19 · $38 · Break-even units & fixed c…
5. A workshop has fixed costs of $952. Each product costs $19 in materials to make and sells for $33. How many units must be sold to break even?
$952 · $19 · $33 · Break-even units & fixed c…
6. A workshop has fixed costs of $520. Each product costs $8 in materials to make and sells for $28. How many units must be sold to break even?
$520 · $8 · $28 · Break-even units & fixed c…
7. A workshop has fixed costs of $414. Each product costs $7 in materials to make and sells for $25. How many units must be sold to break even?
$414 · $7 · $25 · Break-even units & fixed c…
8. A workshop has fixed costs of $1005. Each product costs $12 in materials to make and sells for $27. How many units must be sold to break even?
$1005 · $12 · $27 · Break-even units & fixed c…
9. A workshop has fixed costs of $290. Each product costs $15 in materials to make and sells for $25. How many units must be sold to break even?
$290 · $15 · $25 · Break-even units & fixed c…
10. A workshop has fixed costs of $360. Each product costs $5 in materials to make and sells for $10. How many units must be sold to break even?
$360 · $5 · $10 · Break-even units & fixed c…
11. A workshop has fixed costs of $583. Each product costs $25 in materials to make and sells for $36. How many units must be sold to break even?
$583 · $25 · $36 · Break-even units & fixed c…
12. A workshop has fixed costs of $1071. Each product costs $15 in materials to make and sells for $32. How many units must be sold to break even?
$1071 · $15 · $32 · Break-even units & fixed c…

12 questions · Seed 60 · 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 $1027. Each product costs $10 in materials to make and sells for $23. How many units must be sold to break even?
79 units
Contribution per unit = $23 − $10 = $13. Break-even units = $1027 ÷ $13 = 79 units.
2. A workshop has fixed costs of $320. Each product costs $9 in materials to make and sells for $13. How many units must be sold to break even?
80 units
Contribution per unit = $13 − $9 = $4. Break-even units = $320 ÷ $4 = 80 units.
3. A workshop has fixed costs of $310. Each product costs $5 in materials to make and sells for $15. How many units must be sold to break even?
31 units
Contribution per unit = $15 − $5 = $10. Break-even units = $310 ÷ $10 = 31 units.
4. A workshop has fixed costs of $1007. Each product costs $19 in materials to make and sells for $38. How many units must be sold to break even?
53 units
Contribution per unit = $38 − $19 = $19. Break-even units = $1007 ÷ $19 = 53 units.
5. A workshop has fixed costs of $952. Each product costs $19 in materials to make and sells for $33. How many units must be sold to break even?
68 units
Contribution per unit = $33 − $19 = $14. Break-even units = $952 ÷ $14 = 68 units.
6. A workshop has fixed costs of $520. Each product costs $8 in materials to make and sells for $28. How many units must be sold to break even?
26 units
Contribution per unit = $28 − $8 = $20. Break-even units = $520 ÷ $20 = 26 units.
7. A workshop has fixed costs of $414. Each product costs $7 in materials to make and sells for $25. How many units must be sold to break even?
23 units
Contribution per unit = $25 − $7 = $18. Break-even units = $414 ÷ $18 = 23 units.
8. A workshop has fixed costs of $1005. Each product costs $12 in materials to make and sells for $27. How many units must be sold to break even?
67 units
Contribution per unit = $27 − $12 = $15. Break-even units = $1005 ÷ $15 = 67 units.
9. A workshop has fixed costs of $290. Each product costs $15 in materials to make and sells for $25. How many units must be sold to break even?
29 units
Contribution per unit = $25 − $15 = $10. Break-even units = $290 ÷ $10 = 29 units.
10. A workshop has fixed costs of $360. Each product costs $5 in materials to make and sells for $10. How many units must be sold to break even?
72 units
Contribution per unit = $10 − $5 = $5. Break-even units = $360 ÷ $5 = 72 units.
11. A workshop has fixed costs of $583. Each product costs $25 in materials to make and sells for $36. How many units must be sold to break even?
53 units
Contribution per unit = $36 − $25 = $11. Break-even units = $583 ÷ $11 = 53 units.
12. A workshop has fixed costs of $1071. Each product costs $15 in materials to make and sells for $32. How many units must be sold to break even?
63 units
Contribution per unit = $32 − $15 = $17. Break-even units = $1071 ÷ $17 = 63 units.

12 questions · Seed 60 · Age guidance, not curriculum certification