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 $228. Each product costs $20 in materials to make and sells for $23. How many units must be sold to break even?
$228 · $20 · $23 · Break-even units & fixed c…
2. A workshop has fixed costs of $1330. Each product costs $17 in materials to make and sells for $36. How many units must be sold to break even?
$1330 · $17 · $36 · Break-even units & fixed c…
3. A workshop has fixed costs of $464. Each product costs $19 in materials to make and sells for $35. How many units must be sold to break even?
$464 · $19 · $35 · Break-even units & fixed c…
4. A workshop has fixed costs of $350. Each product costs $16 in materials to make and sells for $21. How many units must be sold to break even?
$350 · $16 · $21 · Break-even units & fixed c…
5. A workshop has fixed costs of $768. Each product costs $19 in materials to make and sells for $31. How many units must be sold to break even?
$768 · $19 · $31 · Break-even units & fixed c…
6. A workshop has fixed costs of $528. Each product costs $6 in materials to make and sells for $22. How many units must be sold to break even?
$528 · $6 · $22 · Break-even units & fixed c…
7. A workshop has fixed costs of $693. Each product costs $6 in materials to make and sells for $15. How many units must be sold to break even?
$693 · $6 · $15 · Break-even units & fixed c…
8. A workshop has fixed costs of $45. Each product costs $16 in materials to make and sells for $19. How many units must be sold to break even?
$45 · $16 · $19 · Break-even units & fixed c…
9. A workshop has fixed costs of $210. Each product costs $25 in materials to make and sells for $32. How many units must be sold to break even?
$210 · $25 · $32 · Break-even units & fixed c…
10. A workshop has fixed costs of $666. Each product costs $5 in materials to make and sells for $23. How many units must be sold to break even?
$666 · $5 · $23 · Break-even units & fixed c…
11. A workshop has fixed costs of $42. Each product costs $8 in materials to make and sells for $11. How many units must be sold to break even?
$42 · $8 · $11 · Break-even units & fixed c…
12. A workshop has fixed costs of $290. Each product costs $4 in materials to make and sells for $9. How many units must be sold to break even?
$290 · $4 · $9 · Break-even units & fixed c…

12 questions · Seed 62 · 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 $228. Each product costs $20 in materials to make and sells for $23. How many units must be sold to break even?
76 units
Contribution per unit = $23 − $20 = $3. Break-even units = $228 ÷ $3 = 76 units.
2. A workshop has fixed costs of $1330. Each product costs $17 in materials to make and sells for $36. How many units must be sold to break even?
70 units
Contribution per unit = $36 − $17 = $19. Break-even units = $1330 ÷ $19 = 70 units.
3. A workshop has fixed costs of $464. Each product costs $19 in materials to make and sells for $35. How many units must be sold to break even?
29 units
Contribution per unit = $35 − $19 = $16. Break-even units = $464 ÷ $16 = 29 units.
4. A workshop has fixed costs of $350. Each product costs $16 in materials to make and sells for $21. How many units must be sold to break even?
70 units
Contribution per unit = $21 − $16 = $5. Break-even units = $350 ÷ $5 = 70 units.
5. A workshop has fixed costs of $768. Each product costs $19 in materials to make and sells for $31. How many units must be sold to break even?
64 units
Contribution per unit = $31 − $19 = $12. Break-even units = $768 ÷ $12 = 64 units.
6. A workshop has fixed costs of $528. Each product costs $6 in materials to make and sells for $22. How many units must be sold to break even?
33 units
Contribution per unit = $22 − $6 = $16. Break-even units = $528 ÷ $16 = 33 units.
7. A workshop has fixed costs of $693. Each product costs $6 in materials to make and sells for $15. How many units must be sold to break even?
77 units
Contribution per unit = $15 − $6 = $9. Break-even units = $693 ÷ $9 = 77 units.
8. A workshop has fixed costs of $45. Each product costs $16 in materials to make and sells for $19. How many units must be sold to break even?
15 units
Contribution per unit = $19 − $16 = $3. Break-even units = $45 ÷ $3 = 15 units.
9. A workshop has fixed costs of $210. Each product costs $25 in materials to make and sells for $32. How many units must be sold to break even?
30 units
Contribution per unit = $32 − $25 = $7. Break-even units = $210 ÷ $7 = 30 units.
10. A workshop has fixed costs of $666. Each product costs $5 in materials to make and sells for $23. How many units must be sold to break even?
37 units
Contribution per unit = $23 − $5 = $18. Break-even units = $666 ÷ $18 = 37 units.
11. A workshop has fixed costs of $42. Each product costs $8 in materials to make and sells for $11. How many units must be sold to break even?
14 units
Contribution per unit = $11 − $8 = $3. Break-even units = $42 ÷ $3 = 14 units.
12. A workshop has fixed costs of $290. Each product costs $4 in materials to make and sells for $9. How many units must be sold to break even?
58 units
Contribution per unit = $9 − $4 = $5. Break-even units = $290 ÷ $5 = 58 units.

12 questions · Seed 62 · 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 $228. Each product costs $20 in materials to make and sells for $23. How many units must be sold to break even?
$228 · $20 · $23 · Break-even units & fixed c…
2. A workshop has fixed costs of $1330. Each product costs $17 in materials to make and sells for $36. How many units must be sold to break even?
$1330 · $17 · $36 · Break-even units & fixed c…
3. A workshop has fixed costs of $464. Each product costs $19 in materials to make and sells for $35. How many units must be sold to break even?
$464 · $19 · $35 · Break-even units & fixed c…
4. A workshop has fixed costs of $350. Each product costs $16 in materials to make and sells for $21. How many units must be sold to break even?
$350 · $16 · $21 · Break-even units & fixed c…
5. A workshop has fixed costs of $768. Each product costs $19 in materials to make and sells for $31. How many units must be sold to break even?
$768 · $19 · $31 · Break-even units & fixed c…
6. A workshop has fixed costs of $528. Each product costs $6 in materials to make and sells for $22. How many units must be sold to break even?
$528 · $6 · $22 · Break-even units & fixed c…
7. A workshop has fixed costs of $693. Each product costs $6 in materials to make and sells for $15. How many units must be sold to break even?
$693 · $6 · $15 · Break-even units & fixed c…
8. A workshop has fixed costs of $45. Each product costs $16 in materials to make and sells for $19. How many units must be sold to break even?
$45 · $16 · $19 · Break-even units & fixed c…
9. A workshop has fixed costs of $210. Each product costs $25 in materials to make and sells for $32. How many units must be sold to break even?
$210 · $25 · $32 · Break-even units & fixed c…
10. A workshop has fixed costs of $666. Each product costs $5 in materials to make and sells for $23. How many units must be sold to break even?
$666 · $5 · $23 · Break-even units & fixed c…
11. A workshop has fixed costs of $42. Each product costs $8 in materials to make and sells for $11. How many units must be sold to break even?
$42 · $8 · $11 · Break-even units & fixed c…
12. A workshop has fixed costs of $290. Each product costs $4 in materials to make and sells for $9. How many units must be sold to break even?
$290 · $4 · $9 · Break-even units & fixed c…

12 questions · Seed 62 · 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 $228. Each product costs $20 in materials to make and sells for $23. How many units must be sold to break even?
76 units
Contribution per unit = $23 − $20 = $3. Break-even units = $228 ÷ $3 = 76 units.
2. A workshop has fixed costs of $1330. Each product costs $17 in materials to make and sells for $36. How many units must be sold to break even?
70 units
Contribution per unit = $36 − $17 = $19. Break-even units = $1330 ÷ $19 = 70 units.
3. A workshop has fixed costs of $464. Each product costs $19 in materials to make and sells for $35. How many units must be sold to break even?
29 units
Contribution per unit = $35 − $19 = $16. Break-even units = $464 ÷ $16 = 29 units.
4. A workshop has fixed costs of $350. Each product costs $16 in materials to make and sells for $21. How many units must be sold to break even?
70 units
Contribution per unit = $21 − $16 = $5. Break-even units = $350 ÷ $5 = 70 units.
5. A workshop has fixed costs of $768. Each product costs $19 in materials to make and sells for $31. How many units must be sold to break even?
64 units
Contribution per unit = $31 − $19 = $12. Break-even units = $768 ÷ $12 = 64 units.
6. A workshop has fixed costs of $528. Each product costs $6 in materials to make and sells for $22. How many units must be sold to break even?
33 units
Contribution per unit = $22 − $6 = $16. Break-even units = $528 ÷ $16 = 33 units.
7. A workshop has fixed costs of $693. Each product costs $6 in materials to make and sells for $15. How many units must be sold to break even?
77 units
Contribution per unit = $15 − $6 = $9. Break-even units = $693 ÷ $9 = 77 units.
8. A workshop has fixed costs of $45. Each product costs $16 in materials to make and sells for $19. How many units must be sold to break even?
15 units
Contribution per unit = $19 − $16 = $3. Break-even units = $45 ÷ $3 = 15 units.
9. A workshop has fixed costs of $210. Each product costs $25 in materials to make and sells for $32. How many units must be sold to break even?
30 units
Contribution per unit = $32 − $25 = $7. Break-even units = $210 ÷ $7 = 30 units.
10. A workshop has fixed costs of $666. Each product costs $5 in materials to make and sells for $23. How many units must be sold to break even?
37 units
Contribution per unit = $23 − $5 = $18. Break-even units = $666 ÷ $18 = 37 units.
11. A workshop has fixed costs of $42. Each product costs $8 in materials to make and sells for $11. How many units must be sold to break even?
14 units
Contribution per unit = $11 − $8 = $3. Break-even units = $42 ÷ $3 = 14 units.
12. A workshop has fixed costs of $290. Each product costs $4 in materials to make and sells for $9. How many units must be sold to break even?
58 units
Contribution per unit = $9 − $4 = $5. Break-even units = $290 ÷ $5 = 58 units.

12 questions · Seed 62 · Age guidance, not curriculum certification