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 $846. Each product costs $24 in materials to make and sells for $42. How many units must be sold to break even?
$846 · $24 · $42 · Break-even units & fixed c…
2. A workshop has fixed costs of $276. Each product costs $13 in materials to make and sells for $19. How many units must be sold to break even?
$276 · $13 · $19 · Break-even units & fixed c…
3. A workshop has fixed costs of $320. Each product costs $12 in materials to make and sells for $17. How many units must be sold to break even?
$320 · $12 · $17 · Break-even units & fixed c…
4. A workshop has fixed costs of $170. Each product costs $24 in materials to make and sells for $29. How many units must be sold to break even?
$170 · $24 · $29 · Break-even units & fixed c…
5. A workshop has fixed costs of $150. Each product costs $8 in materials to make and sells for $11. How many units must be sold to break even?
$150 · $8 · $11 · Break-even units & fixed c…
6. A workshop has fixed costs of $450. Each product costs $18 in materials to make and sells for $28. How many units must be sold to break even?
$450 · $18 · $28 · Break-even units & fixed c…
7. A workshop has fixed costs of $580. Each product costs $4 in materials to make and sells for $14. How many units must be sold to break even?
$580 · $4 · $14 · Break-even units & fixed c…
8. A workshop has fixed costs of $361. Each product costs $24 in materials to make and sells for $43. How many units must be sold to break even?
$361 · $24 · $43 · Break-even units & fixed c…
9. A workshop has fixed costs of $338. Each product costs $11 in materials to make and sells for $24. How many units must be sold to break even?
$338 · $11 · $24 · Break-even units & fixed c…
10. A workshop has fixed costs of $1320. Each product costs $21 in materials to make and sells for $41. How many units must be sold to break even?
$1320 · $21 · $41 · Break-even units & fixed c…
11. A workshop has fixed costs of $413. Each product costs $15 in materials to make and sells for $22. How many units must be sold to break even?
$413 · $15 · $22 · Break-even units & fixed c…
12. A workshop has fixed costs of $704. Each product costs $23 in materials to make and sells for $34. How many units must be sold to break even?
$704 · $23 · $34 · Break-even units & fixed c…

12 questions · Seed 63 · 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 $846. Each product costs $24 in materials to make and sells for $42. How many units must be sold to break even?
47 units
Contribution per unit = $42 − $24 = $18. Break-even units = $846 ÷ $18 = 47 units.
2. A workshop has fixed costs of $276. Each product costs $13 in materials to make and sells for $19. How many units must be sold to break even?
46 units
Contribution per unit = $19 − $13 = $6. Break-even units = $276 ÷ $6 = 46 units.
3. A workshop has fixed costs of $320. Each product costs $12 in materials to make and sells for $17. How many units must be sold to break even?
64 units
Contribution per unit = $17 − $12 = $5. Break-even units = $320 ÷ $5 = 64 units.
4. A workshop has fixed costs of $170. Each product costs $24 in materials to make and sells for $29. How many units must be sold to break even?
34 units
Contribution per unit = $29 − $24 = $5. Break-even units = $170 ÷ $5 = 34 units.
5. A workshop has fixed costs of $150. Each product costs $8 in materials to make and sells for $11. How many units must be sold to break even?
50 units
Contribution per unit = $11 − $8 = $3. Break-even units = $150 ÷ $3 = 50 units.
6. A workshop has fixed costs of $450. Each product costs $18 in materials to make and sells for $28. How many units must be sold to break even?
45 units
Contribution per unit = $28 − $18 = $10. Break-even units = $450 ÷ $10 = 45 units.
7. A workshop has fixed costs of $580. Each product costs $4 in materials to make and sells for $14. How many units must be sold to break even?
58 units
Contribution per unit = $14 − $4 = $10. Break-even units = $580 ÷ $10 = 58 units.
8. A workshop has fixed costs of $361. Each product costs $24 in materials to make and sells for $43. How many units must be sold to break even?
19 units
Contribution per unit = $43 − $24 = $19. Break-even units = $361 ÷ $19 = 19 units.
9. A workshop has fixed costs of $338. Each product costs $11 in materials to make and sells for $24. How many units must be sold to break even?
26 units
Contribution per unit = $24 − $11 = $13. Break-even units = $338 ÷ $13 = 26 units.
10. A workshop has fixed costs of $1320. Each product costs $21 in materials to make and sells for $41. How many units must be sold to break even?
66 units
Contribution per unit = $41 − $21 = $20. Break-even units = $1320 ÷ $20 = 66 units.
11. A workshop has fixed costs of $413. Each product costs $15 in materials to make and sells for $22. How many units must be sold to break even?
59 units
Contribution per unit = $22 − $15 = $7. Break-even units = $413 ÷ $7 = 59 units.
12. A workshop has fixed costs of $704. Each product costs $23 in materials to make and sells for $34. How many units must be sold to break even?
64 units
Contribution per unit = $34 − $23 = $11. Break-even units = $704 ÷ $11 = 64 units.

12 questions · Seed 63 · 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 $846. Each product costs $24 in materials to make and sells for $42. How many units must be sold to break even?
$846 · $24 · $42 · Break-even units & fixed c…
2. A workshop has fixed costs of $276. Each product costs $13 in materials to make and sells for $19. How many units must be sold to break even?
$276 · $13 · $19 · Break-even units & fixed c…
3. A workshop has fixed costs of $320. Each product costs $12 in materials to make and sells for $17. How many units must be sold to break even?
$320 · $12 · $17 · Break-even units & fixed c…
4. A workshop has fixed costs of $170. Each product costs $24 in materials to make and sells for $29. How many units must be sold to break even?
$170 · $24 · $29 · Break-even units & fixed c…
5. A workshop has fixed costs of $150. Each product costs $8 in materials to make and sells for $11. How many units must be sold to break even?
$150 · $8 · $11 · Break-even units & fixed c…
6. A workshop has fixed costs of $450. Each product costs $18 in materials to make and sells for $28. How many units must be sold to break even?
$450 · $18 · $28 · Break-even units & fixed c…
7. A workshop has fixed costs of $580. Each product costs $4 in materials to make and sells for $14. How many units must be sold to break even?
$580 · $4 · $14 · Break-even units & fixed c…
8. A workshop has fixed costs of $361. Each product costs $24 in materials to make and sells for $43. How many units must be sold to break even?
$361 · $24 · $43 · Break-even units & fixed c…
9. A workshop has fixed costs of $338. Each product costs $11 in materials to make and sells for $24. How many units must be sold to break even?
$338 · $11 · $24 · Break-even units & fixed c…
10. A workshop has fixed costs of $1320. Each product costs $21 in materials to make and sells for $41. How many units must be sold to break even?
$1320 · $21 · $41 · Break-even units & fixed c…
11. A workshop has fixed costs of $413. Each product costs $15 in materials to make and sells for $22. How many units must be sold to break even?
$413 · $15 · $22 · Break-even units & fixed c…
12. A workshop has fixed costs of $704. Each product costs $23 in materials to make and sells for $34. How many units must be sold to break even?
$704 · $23 · $34 · Break-even units & fixed c…

12 questions · Seed 63 · 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 $846. Each product costs $24 in materials to make and sells for $42. How many units must be sold to break even?
47 units
Contribution per unit = $42 − $24 = $18. Break-even units = $846 ÷ $18 = 47 units.
2. A workshop has fixed costs of $276. Each product costs $13 in materials to make and sells for $19. How many units must be sold to break even?
46 units
Contribution per unit = $19 − $13 = $6. Break-even units = $276 ÷ $6 = 46 units.
3. A workshop has fixed costs of $320. Each product costs $12 in materials to make and sells for $17. How many units must be sold to break even?
64 units
Contribution per unit = $17 − $12 = $5. Break-even units = $320 ÷ $5 = 64 units.
4. A workshop has fixed costs of $170. Each product costs $24 in materials to make and sells for $29. How many units must be sold to break even?
34 units
Contribution per unit = $29 − $24 = $5. Break-even units = $170 ÷ $5 = 34 units.
5. A workshop has fixed costs of $150. Each product costs $8 in materials to make and sells for $11. How many units must be sold to break even?
50 units
Contribution per unit = $11 − $8 = $3. Break-even units = $150 ÷ $3 = 50 units.
6. A workshop has fixed costs of $450. Each product costs $18 in materials to make and sells for $28. How many units must be sold to break even?
45 units
Contribution per unit = $28 − $18 = $10. Break-even units = $450 ÷ $10 = 45 units.
7. A workshop has fixed costs of $580. Each product costs $4 in materials to make and sells for $14. How many units must be sold to break even?
58 units
Contribution per unit = $14 − $4 = $10. Break-even units = $580 ÷ $10 = 58 units.
8. A workshop has fixed costs of $361. Each product costs $24 in materials to make and sells for $43. How many units must be sold to break even?
19 units
Contribution per unit = $43 − $24 = $19. Break-even units = $361 ÷ $19 = 19 units.
9. A workshop has fixed costs of $338. Each product costs $11 in materials to make and sells for $24. How many units must be sold to break even?
26 units
Contribution per unit = $24 − $11 = $13. Break-even units = $338 ÷ $13 = 26 units.
10. A workshop has fixed costs of $1320. Each product costs $21 in materials to make and sells for $41. How many units must be sold to break even?
66 units
Contribution per unit = $41 − $21 = $20. Break-even units = $1320 ÷ $20 = 66 units.
11. A workshop has fixed costs of $413. Each product costs $15 in materials to make and sells for $22. How many units must be sold to break even?
59 units
Contribution per unit = $22 − $15 = $7. Break-even units = $413 ÷ $7 = 59 units.
12. A workshop has fixed costs of $704. Each product costs $23 in materials to make and sells for $34. How many units must be sold to break even?
64 units
Contribution per unit = $34 − $23 = $11. Break-even units = $704 ÷ $11 = 64 units.

12 questions · Seed 63 · Age guidance, not curriculum certification