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 $550. Each product costs $14 in materials to make and sells for $25. How many units must be sold to break even?
$550 · $14 · $25 · Break-even units & fixed c…
2. A workshop has fixed costs of $504. Each product costs $5 in materials to make and sells for $14. How many units must be sold to break even?
$504 · $5 · $14 · Break-even units & fixed c…
3. A workshop has fixed costs of $1139. Each product costs $19 in materials to make and sells for $36. How many units must be sold to break even?
$1139 · $19 · $36 · Break-even units & fixed c…
4. A workshop has fixed costs of $323. Each product costs $5 in materials to make and sells for $24. How many units must be sold to break even?
$323 · $5 · $24 · Break-even units & fixed c…
5. A workshop has fixed costs of $270. Each product costs $8 in materials to make and sells for $13. How many units must be sold to break even?
$270 · $8 · $13 · Break-even units & fixed c…
6. A workshop has fixed costs of $532. Each product costs $20 in materials to make and sells for $34. How many units must be sold to break even?
$532 · $20 · $34 · Break-even units & fixed c…
7. A workshop has fixed costs of $1425. Each product costs $5 in materials to make and sells for $24. How many units must be sold to break even?
$1425 · $5 · $24 · Break-even units & fixed c…
8. A workshop has fixed costs of $923. Each product costs $20 in materials to make and sells for $33. How many units must be sold to break even?
$923 · $20 · $33 · Break-even units & fixed c…
9. A workshop has fixed costs of $375. Each product costs $22 in materials to make and sells for $37. How many units must be sold to break even?
$375 · $22 · $37 · Break-even units & fixed c…
10. A workshop has fixed costs of $210. Each product costs $21 in materials to make and sells for $28. How many units must be sold to break even?
$210 · $21 · $28 · Break-even units & fixed c…
11. A workshop has fixed costs of $390. Each product costs $9 in materials to make and sells for $24. How many units must be sold to break even?
$390 · $9 · $24 · Break-even units & fixed c…
12. A workshop has fixed costs of $345. Each product costs $12 in materials to make and sells for $17. How many units must be sold to break even?
$345 · $12 · $17 · Break-even units & fixed c…

12 questions · Seed 61 · 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 $550. Each product costs $14 in materials to make and sells for $25. How many units must be sold to break even?
50 units
Contribution per unit = $25 − $14 = $11. Break-even units = $550 ÷ $11 = 50 units.
2. A workshop has fixed costs of $504. Each product costs $5 in materials to make and sells for $14. How many units must be sold to break even?
56 units
Contribution per unit = $14 − $5 = $9. Break-even units = $504 ÷ $9 = 56 units.
3. A workshop has fixed costs of $1139. Each product costs $19 in materials to make and sells for $36. How many units must be sold to break even?
67 units
Contribution per unit = $36 − $19 = $17. Break-even units = $1139 ÷ $17 = 67 units.
4. A workshop has fixed costs of $323. Each product costs $5 in materials to make and sells for $24. How many units must be sold to break even?
17 units
Contribution per unit = $24 − $5 = $19. Break-even units = $323 ÷ $19 = 17 units.
5. A workshop has fixed costs of $270. Each product costs $8 in materials to make and sells for $13. How many units must be sold to break even?
54 units
Contribution per unit = $13 − $8 = $5. Break-even units = $270 ÷ $5 = 54 units.
6. A workshop has fixed costs of $532. Each product costs $20 in materials to make and sells for $34. How many units must be sold to break even?
38 units
Contribution per unit = $34 − $20 = $14. Break-even units = $532 ÷ $14 = 38 units.
7. A workshop has fixed costs of $1425. Each product costs $5 in materials to make and sells for $24. How many units must be sold to break even?
75 units
Contribution per unit = $24 − $5 = $19. Break-even units = $1425 ÷ $19 = 75 units.
8. A workshop has fixed costs of $923. Each product costs $20 in materials to make and sells for $33. How many units must be sold to break even?
71 units
Contribution per unit = $33 − $20 = $13. Break-even units = $923 ÷ $13 = 71 units.
9. A workshop has fixed costs of $375. Each product costs $22 in materials to make and sells for $37. How many units must be sold to break even?
25 units
Contribution per unit = $37 − $22 = $15. Break-even units = $375 ÷ $15 = 25 units.
10. A workshop has fixed costs of $210. Each product costs $21 in materials to make and sells for $28. How many units must be sold to break even?
30 units
Contribution per unit = $28 − $21 = $7. Break-even units = $210 ÷ $7 = 30 units.
11. A workshop has fixed costs of $390. Each product costs $9 in materials to make and sells for $24. How many units must be sold to break even?
26 units
Contribution per unit = $24 − $9 = $15. Break-even units = $390 ÷ $15 = 26 units.
12. A workshop has fixed costs of $345. Each product costs $12 in materials to make and sells for $17. How many units must be sold to break even?
69 units
Contribution per unit = $17 − $12 = $5. Break-even units = $345 ÷ $5 = 69 units.

12 questions · Seed 61 · 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 $550. Each product costs $14 in materials to make and sells for $25. How many units must be sold to break even?
$550 · $14 · $25 · Break-even units & fixed c…
2. A workshop has fixed costs of $504. Each product costs $5 in materials to make and sells for $14. How many units must be sold to break even?
$504 · $5 · $14 · Break-even units & fixed c…
3. A workshop has fixed costs of $1139. Each product costs $19 in materials to make and sells for $36. How many units must be sold to break even?
$1139 · $19 · $36 · Break-even units & fixed c…
4. A workshop has fixed costs of $323. Each product costs $5 in materials to make and sells for $24. How many units must be sold to break even?
$323 · $5 · $24 · Break-even units & fixed c…
5. A workshop has fixed costs of $270. Each product costs $8 in materials to make and sells for $13. How many units must be sold to break even?
$270 · $8 · $13 · Break-even units & fixed c…
6. A workshop has fixed costs of $532. Each product costs $20 in materials to make and sells for $34. How many units must be sold to break even?
$532 · $20 · $34 · Break-even units & fixed c…
7. A workshop has fixed costs of $1425. Each product costs $5 in materials to make and sells for $24. How many units must be sold to break even?
$1425 · $5 · $24 · Break-even units & fixed c…
8. A workshop has fixed costs of $923. Each product costs $20 in materials to make and sells for $33. How many units must be sold to break even?
$923 · $20 · $33 · Break-even units & fixed c…
9. A workshop has fixed costs of $375. Each product costs $22 in materials to make and sells for $37. How many units must be sold to break even?
$375 · $22 · $37 · Break-even units & fixed c…
10. A workshop has fixed costs of $210. Each product costs $21 in materials to make and sells for $28. How many units must be sold to break even?
$210 · $21 · $28 · Break-even units & fixed c…
11. A workshop has fixed costs of $390. Each product costs $9 in materials to make and sells for $24. How many units must be sold to break even?
$390 · $9 · $24 · Break-even units & fixed c…
12. A workshop has fixed costs of $345. Each product costs $12 in materials to make and sells for $17. How many units must be sold to break even?
$345 · $12 · $17 · Break-even units & fixed c…

12 questions · Seed 61 · 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 $550. Each product costs $14 in materials to make and sells for $25. How many units must be sold to break even?
50 units
Contribution per unit = $25 − $14 = $11. Break-even units = $550 ÷ $11 = 50 units.
2. A workshop has fixed costs of $504. Each product costs $5 in materials to make and sells for $14. How many units must be sold to break even?
56 units
Contribution per unit = $14 − $5 = $9. Break-even units = $504 ÷ $9 = 56 units.
3. A workshop has fixed costs of $1139. Each product costs $19 in materials to make and sells for $36. How many units must be sold to break even?
67 units
Contribution per unit = $36 − $19 = $17. Break-even units = $1139 ÷ $17 = 67 units.
4. A workshop has fixed costs of $323. Each product costs $5 in materials to make and sells for $24. How many units must be sold to break even?
17 units
Contribution per unit = $24 − $5 = $19. Break-even units = $323 ÷ $19 = 17 units.
5. A workshop has fixed costs of $270. Each product costs $8 in materials to make and sells for $13. How many units must be sold to break even?
54 units
Contribution per unit = $13 − $8 = $5. Break-even units = $270 ÷ $5 = 54 units.
6. A workshop has fixed costs of $532. Each product costs $20 in materials to make and sells for $34. How many units must be sold to break even?
38 units
Contribution per unit = $34 − $20 = $14. Break-even units = $532 ÷ $14 = 38 units.
7. A workshop has fixed costs of $1425. Each product costs $5 in materials to make and sells for $24. How many units must be sold to break even?
75 units
Contribution per unit = $24 − $5 = $19. Break-even units = $1425 ÷ $19 = 75 units.
8. A workshop has fixed costs of $923. Each product costs $20 in materials to make and sells for $33. How many units must be sold to break even?
71 units
Contribution per unit = $33 − $20 = $13. Break-even units = $923 ÷ $13 = 71 units.
9. A workshop has fixed costs of $375. Each product costs $22 in materials to make and sells for $37. How many units must be sold to break even?
25 units
Contribution per unit = $37 − $22 = $15. Break-even units = $375 ÷ $15 = 25 units.
10. A workshop has fixed costs of $210. Each product costs $21 in materials to make and sells for $28. How many units must be sold to break even?
30 units
Contribution per unit = $28 − $21 = $7. Break-even units = $210 ÷ $7 = 30 units.
11. A workshop has fixed costs of $390. Each product costs $9 in materials to make and sells for $24. How many units must be sold to break even?
26 units
Contribution per unit = $24 − $9 = $15. Break-even units = $390 ÷ $15 = 26 units.
12. A workshop has fixed costs of $345. Each product costs $12 in materials to make and sells for $17. How many units must be sold to break even?
69 units
Contribution per unit = $17 − $12 = $5. Break-even units = $345 ÷ $5 = 69 units.

12 questions · Seed 61 · Age guidance, not curriculum certification