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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Worksheet StudioPractice pack · Ages 13-15

Break-even units & fixed costs

Take your time. Show your thinking.

1. A workshop has fixed costs of $1080. Each product costs $12 in materials to make and sells for $27. How many units must be sold to break even?
$1080 · $12 · $27 · Break-even units & fixed c…
2. A workshop has fixed costs of $240. Each product costs $5 in materials to make and sells for $10. How many units must be sold to break even?
$240 · $5 · $10 · Break-even units & fixed c…
3. A workshop has fixed costs of $325. Each product costs $9 in materials to make and sells for $14. How many units must be sold to break even?
$325 · $9 · $14 · Break-even units & fixed c…
4. A workshop has fixed costs of $1216. Each product costs $17 in materials to make and sells for $33. How many units must be sold to break even?
$1216 · $17 · $33 · Break-even units & fixed c…
5. A workshop has fixed costs of $418. Each product costs $9 in materials to make and sells for $28. How many units must be sold to break even?
$418 · $9 · $28 · Break-even units & fixed c…
6. A workshop has fixed costs of $240. Each product costs $6 in materials to make and sells for $21. How many units must be sold to break even?
$240 · $6 · $21 · Break-even units & fixed c…
7. A workshop has fixed costs of $260. Each product costs $17 in materials to make and sells for $30. How many units must be sold to break even?
$260 · $17 · $30 · Break-even units & fixed c…
8. A workshop has fixed costs of $240. Each product costs $23 in materials to make and sells for $35. How many units must be sold to break even?
$240 · $23 · $35 · Break-even units & fixed c…
9. A workshop has fixed costs of $640. Each product costs $7 in materials to make and sells for $17. How many units must be sold to break even?
$640 · $7 · $17 · Break-even units & fixed c…
10. A workshop has fixed costs of $1156. Each product costs $16 in materials to make and sells for $33. How many units must be sold to break even?
$1156 · $16 · $33 · Break-even units & fixed c…
11. A workshop has fixed costs of $423. Each product costs $14 in materials to make and sells for $23. How many units must be sold to break even?
$423 · $14 · $23 · Break-even units & fixed c…
12. A workshop has fixed costs of $848. Each product costs $16 in materials to make and sells for $32. How many units must be sold to break even?
$848 · $16 · $32 · Break-even units & fixed c…

12 questions · Seed 64 · 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 $1080. Each product costs $12 in materials to make and sells for $27. How many units must be sold to break even?
72 units
Contribution per unit = $27 − $12 = $15. Break-even units = $1080 ÷ $15 = 72 units.
2. A workshop has fixed costs of $240. Each product costs $5 in materials to make and sells for $10. How many units must be sold to break even?
48 units
Contribution per unit = $10 − $5 = $5. Break-even units = $240 ÷ $5 = 48 units.
3. A workshop has fixed costs of $325. Each product costs $9 in materials to make and sells for $14. How many units must be sold to break even?
65 units
Contribution per unit = $14 − $9 = $5. Break-even units = $325 ÷ $5 = 65 units.
4. A workshop has fixed costs of $1216. Each product costs $17 in materials to make and sells for $33. How many units must be sold to break even?
76 units
Contribution per unit = $33 − $17 = $16. Break-even units = $1216 ÷ $16 = 76 units.
5. A workshop has fixed costs of $418. Each product costs $9 in materials to make and sells for $28. How many units must be sold to break even?
22 units
Contribution per unit = $28 − $9 = $19. Break-even units = $418 ÷ $19 = 22 units.
6. A workshop has fixed costs of $240. Each product costs $6 in materials to make and sells for $21. How many units must be sold to break even?
16 units
Contribution per unit = $21 − $6 = $15. Break-even units = $240 ÷ $15 = 16 units.
7. A workshop has fixed costs of $260. Each product costs $17 in materials to make and sells for $30. How many units must be sold to break even?
20 units
Contribution per unit = $30 − $17 = $13. Break-even units = $260 ÷ $13 = 20 units.
8. A workshop has fixed costs of $240. Each product costs $23 in materials to make and sells for $35. How many units must be sold to break even?
20 units
Contribution per unit = $35 − $23 = $12. Break-even units = $240 ÷ $12 = 20 units.
9. A workshop has fixed costs of $640. Each product costs $7 in materials to make and sells for $17. How many units must be sold to break even?
64 units
Contribution per unit = $17 − $7 = $10. Break-even units = $640 ÷ $10 = 64 units.
10. A workshop has fixed costs of $1156. Each product costs $16 in materials to make and sells for $33. How many units must be sold to break even?
68 units
Contribution per unit = $33 − $16 = $17. Break-even units = $1156 ÷ $17 = 68 units.
11. A workshop has fixed costs of $423. Each product costs $14 in materials to make and sells for $23. How many units must be sold to break even?
47 units
Contribution per unit = $23 − $14 = $9. Break-even units = $423 ÷ $9 = 47 units.
12. A workshop has fixed costs of $848. Each product costs $16 in materials to make and sells for $32. How many units must be sold to break even?
53 units
Contribution per unit = $32 − $16 = $16. Break-even units = $848 ÷ $16 = 53 units.

12 questions · Seed 64 · 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 $1080. Each product costs $12 in materials to make and sells for $27. How many units must be sold to break even?
$1080 · $12 · $27 · Break-even units & fixed c…
2. A workshop has fixed costs of $240. Each product costs $5 in materials to make and sells for $10. How many units must be sold to break even?
$240 · $5 · $10 · Break-even units & fixed c…
3. A workshop has fixed costs of $325. Each product costs $9 in materials to make and sells for $14. How many units must be sold to break even?
$325 · $9 · $14 · Break-even units & fixed c…
4. A workshop has fixed costs of $1216. Each product costs $17 in materials to make and sells for $33. How many units must be sold to break even?
$1216 · $17 · $33 · Break-even units & fixed c…
5. A workshop has fixed costs of $418. Each product costs $9 in materials to make and sells for $28. How many units must be sold to break even?
$418 · $9 · $28 · Break-even units & fixed c…
6. A workshop has fixed costs of $240. Each product costs $6 in materials to make and sells for $21. How many units must be sold to break even?
$240 · $6 · $21 · Break-even units & fixed c…
7. A workshop has fixed costs of $260. Each product costs $17 in materials to make and sells for $30. How many units must be sold to break even?
$260 · $17 · $30 · Break-even units & fixed c…
8. A workshop has fixed costs of $240. Each product costs $23 in materials to make and sells for $35. How many units must be sold to break even?
$240 · $23 · $35 · Break-even units & fixed c…
9. A workshop has fixed costs of $640. Each product costs $7 in materials to make and sells for $17. How many units must be sold to break even?
$640 · $7 · $17 · Break-even units & fixed c…
10. A workshop has fixed costs of $1156. Each product costs $16 in materials to make and sells for $33. How many units must be sold to break even?
$1156 · $16 · $33 · Break-even units & fixed c…
11. A workshop has fixed costs of $423. Each product costs $14 in materials to make and sells for $23. How many units must be sold to break even?
$423 · $14 · $23 · Break-even units & fixed c…
12. A workshop has fixed costs of $848. Each product costs $16 in materials to make and sells for $32. How many units must be sold to break even?
$848 · $16 · $32 · Break-even units & fixed c…

12 questions · Seed 64 · 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 $1080. Each product costs $12 in materials to make and sells for $27. How many units must be sold to break even?
72 units
Contribution per unit = $27 − $12 = $15. Break-even units = $1080 ÷ $15 = 72 units.
2. A workshop has fixed costs of $240. Each product costs $5 in materials to make and sells for $10. How many units must be sold to break even?
48 units
Contribution per unit = $10 − $5 = $5. Break-even units = $240 ÷ $5 = 48 units.
3. A workshop has fixed costs of $325. Each product costs $9 in materials to make and sells for $14. How many units must be sold to break even?
65 units
Contribution per unit = $14 − $9 = $5. Break-even units = $325 ÷ $5 = 65 units.
4. A workshop has fixed costs of $1216. Each product costs $17 in materials to make and sells for $33. How many units must be sold to break even?
76 units
Contribution per unit = $33 − $17 = $16. Break-even units = $1216 ÷ $16 = 76 units.
5. A workshop has fixed costs of $418. Each product costs $9 in materials to make and sells for $28. How many units must be sold to break even?
22 units
Contribution per unit = $28 − $9 = $19. Break-even units = $418 ÷ $19 = 22 units.
6. A workshop has fixed costs of $240. Each product costs $6 in materials to make and sells for $21. How many units must be sold to break even?
16 units
Contribution per unit = $21 − $6 = $15. Break-even units = $240 ÷ $15 = 16 units.
7. A workshop has fixed costs of $260. Each product costs $17 in materials to make and sells for $30. How many units must be sold to break even?
20 units
Contribution per unit = $30 − $17 = $13. Break-even units = $260 ÷ $13 = 20 units.
8. A workshop has fixed costs of $240. Each product costs $23 in materials to make and sells for $35. How many units must be sold to break even?
20 units
Contribution per unit = $35 − $23 = $12. Break-even units = $240 ÷ $12 = 20 units.
9. A workshop has fixed costs of $640. Each product costs $7 in materials to make and sells for $17. How many units must be sold to break even?
64 units
Contribution per unit = $17 − $7 = $10. Break-even units = $640 ÷ $10 = 64 units.
10. A workshop has fixed costs of $1156. Each product costs $16 in materials to make and sells for $33. How many units must be sold to break even?
68 units
Contribution per unit = $33 − $16 = $17. Break-even units = $1156 ÷ $17 = 68 units.
11. A workshop has fixed costs of $423. Each product costs $14 in materials to make and sells for $23. How many units must be sold to break even?
47 units
Contribution per unit = $23 − $14 = $9. Break-even units = $423 ÷ $9 = 47 units.
12. A workshop has fixed costs of $848. Each product costs $16 in materials to make and sells for $32. How many units must be sold to break even?
53 units
Contribution per unit = $32 − $16 = $16. Break-even units = $848 ÷ $16 = 53 units.

12 questions · Seed 64 · Age guidance, not curriculum certification