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 $936. Each product costs $22 in materials to make and sells for $40. How many units must be sold to break even?
$936 · $22 · $40 · Break-even units & fixed c…
2. A workshop has fixed costs of $294. Each product costs $14 in materials to make and sells for $28. How many units must be sold to break even?
$294 · $14 · $28 · Break-even units & fixed c…
3. A workshop has fixed costs of $931. Each product costs $11 in materials to make and sells for $30. How many units must be sold to break even?
$931 · $11 · $30 · Break-even units & fixed c…
4. A workshop has fixed costs of $64. Each product costs $24 in materials to make and sells for $28. How many units must be sold to break even?
$64 · $24 · $28 · Break-even units & fixed c…
5. A workshop has fixed costs of $144. Each product costs $16 in materials to make and sells for $25. How many units must be sold to break even?
$144 · $16 · $25 · Break-even units & fixed c…
6. A workshop has fixed costs of $324. Each product costs $25 in materials to make and sells for $34. How many units must be sold to break even?
$324 · $25 · $34 · Break-even units & fixed c…
7. A workshop has fixed costs of $1311. Each product costs $15 in materials to make and sells for $34. How many units must be sold to break even?
$1311 · $15 · $34 · Break-even units & fixed c…
8. A workshop has fixed costs of $140. Each product costs $21 in materials to make and sells for $31. How many units must be sold to break even?
$140 · $21 · $31 · Break-even units & fixed c…
9. A workshop has fixed costs of $832. Each product costs $11 in materials to make and sells for $27. How many units must be sold to break even?
$832 · $11 · $27 · Break-even units & fixed c…
10. A workshop has fixed costs of $216. Each product costs $16 in materials to make and sells for $25. How many units must be sold to break even?
$216 · $16 · $25 · Break-even units & fixed c…
11. A workshop has fixed costs of $304. Each product costs $16 in materials to make and sells for $32. How many units must be sold to break even?
$304 · $16 · $32 · Break-even units & fixed c…
12. A workshop has fixed costs of $1005. Each product costs $11 in materials to make and sells for $26. How many units must be sold to break even?
$1005 · $11 · $26 · Break-even units & fixed c…

12 questions · Seed 66 · 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 $936. Each product costs $22 in materials to make and sells for $40. How many units must be sold to break even?
52 units
Contribution per unit = $40 − $22 = $18. Break-even units = $936 ÷ $18 = 52 units.
2. A workshop has fixed costs of $294. Each product costs $14 in materials to make and sells for $28. How many units must be sold to break even?
21 units
Contribution per unit = $28 − $14 = $14. Break-even units = $294 ÷ $14 = 21 units.
3. A workshop has fixed costs of $931. Each product costs $11 in materials to make and sells for $30. How many units must be sold to break even?
49 units
Contribution per unit = $30 − $11 = $19. Break-even units = $931 ÷ $19 = 49 units.
4. A workshop has fixed costs of $64. Each product costs $24 in materials to make and sells for $28. How many units must be sold to break even?
16 units
Contribution per unit = $28 − $24 = $4. Break-even units = $64 ÷ $4 = 16 units.
5. A workshop has fixed costs of $144. Each product costs $16 in materials to make and sells for $25. How many units must be sold to break even?
16 units
Contribution per unit = $25 − $16 = $9. Break-even units = $144 ÷ $9 = 16 units.
6. A workshop has fixed costs of $324. Each product costs $25 in materials to make and sells for $34. How many units must be sold to break even?
36 units
Contribution per unit = $34 − $25 = $9. Break-even units = $324 ÷ $9 = 36 units.
7. A workshop has fixed costs of $1311. Each product costs $15 in materials to make and sells for $34. How many units must be sold to break even?
69 units
Contribution per unit = $34 − $15 = $19. Break-even units = $1311 ÷ $19 = 69 units.
8. A workshop has fixed costs of $140. Each product costs $21 in materials to make and sells for $31. How many units must be sold to break even?
14 units
Contribution per unit = $31 − $21 = $10. Break-even units = $140 ÷ $10 = 14 units.
9. A workshop has fixed costs of $832. Each product costs $11 in materials to make and sells for $27. How many units must be sold to break even?
52 units
Contribution per unit = $27 − $11 = $16. Break-even units = $832 ÷ $16 = 52 units.
10. A workshop has fixed costs of $216. Each product costs $16 in materials to make and sells for $25. How many units must be sold to break even?
24 units
Contribution per unit = $25 − $16 = $9. Break-even units = $216 ÷ $9 = 24 units.
11. A workshop has fixed costs of $304. Each product costs $16 in materials to make and sells for $32. How many units must be sold to break even?
19 units
Contribution per unit = $32 − $16 = $16. Break-even units = $304 ÷ $16 = 19 units.
12. A workshop has fixed costs of $1005. Each product costs $11 in materials to make and sells for $26. How many units must be sold to break even?
67 units
Contribution per unit = $26 − $11 = $15. Break-even units = $1005 ÷ $15 = 67 units.

12 questions · Seed 66 · 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 $936. Each product costs $22 in materials to make and sells for $40. How many units must be sold to break even?
$936 · $22 · $40 · Break-even units & fixed c…
2. A workshop has fixed costs of $294. Each product costs $14 in materials to make and sells for $28. How many units must be sold to break even?
$294 · $14 · $28 · Break-even units & fixed c…
3. A workshop has fixed costs of $931. Each product costs $11 in materials to make and sells for $30. How many units must be sold to break even?
$931 · $11 · $30 · Break-even units & fixed c…
4. A workshop has fixed costs of $64. Each product costs $24 in materials to make and sells for $28. How many units must be sold to break even?
$64 · $24 · $28 · Break-even units & fixed c…
5. A workshop has fixed costs of $144. Each product costs $16 in materials to make and sells for $25. How many units must be sold to break even?
$144 · $16 · $25 · Break-even units & fixed c…
6. A workshop has fixed costs of $324. Each product costs $25 in materials to make and sells for $34. How many units must be sold to break even?
$324 · $25 · $34 · Break-even units & fixed c…
7. A workshop has fixed costs of $1311. Each product costs $15 in materials to make and sells for $34. How many units must be sold to break even?
$1311 · $15 · $34 · Break-even units & fixed c…
8. A workshop has fixed costs of $140. Each product costs $21 in materials to make and sells for $31. How many units must be sold to break even?
$140 · $21 · $31 · Break-even units & fixed c…
9. A workshop has fixed costs of $832. Each product costs $11 in materials to make and sells for $27. How many units must be sold to break even?
$832 · $11 · $27 · Break-even units & fixed c…
10. A workshop has fixed costs of $216. Each product costs $16 in materials to make and sells for $25. How many units must be sold to break even?
$216 · $16 · $25 · Break-even units & fixed c…
11. A workshop has fixed costs of $304. Each product costs $16 in materials to make and sells for $32. How many units must be sold to break even?
$304 · $16 · $32 · Break-even units & fixed c…
12. A workshop has fixed costs of $1005. Each product costs $11 in materials to make and sells for $26. How many units must be sold to break even?
$1005 · $11 · $26 · Break-even units & fixed c…

12 questions · Seed 66 · 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 $936. Each product costs $22 in materials to make and sells for $40. How many units must be sold to break even?
52 units
Contribution per unit = $40 − $22 = $18. Break-even units = $936 ÷ $18 = 52 units.
2. A workshop has fixed costs of $294. Each product costs $14 in materials to make and sells for $28. How many units must be sold to break even?
21 units
Contribution per unit = $28 − $14 = $14. Break-even units = $294 ÷ $14 = 21 units.
3. A workshop has fixed costs of $931. Each product costs $11 in materials to make and sells for $30. How many units must be sold to break even?
49 units
Contribution per unit = $30 − $11 = $19. Break-even units = $931 ÷ $19 = 49 units.
4. A workshop has fixed costs of $64. Each product costs $24 in materials to make and sells for $28. How many units must be sold to break even?
16 units
Contribution per unit = $28 − $24 = $4. Break-even units = $64 ÷ $4 = 16 units.
5. A workshop has fixed costs of $144. Each product costs $16 in materials to make and sells for $25. How many units must be sold to break even?
16 units
Contribution per unit = $25 − $16 = $9. Break-even units = $144 ÷ $9 = 16 units.
6. A workshop has fixed costs of $324. Each product costs $25 in materials to make and sells for $34. How many units must be sold to break even?
36 units
Contribution per unit = $34 − $25 = $9. Break-even units = $324 ÷ $9 = 36 units.
7. A workshop has fixed costs of $1311. Each product costs $15 in materials to make and sells for $34. How many units must be sold to break even?
69 units
Contribution per unit = $34 − $15 = $19. Break-even units = $1311 ÷ $19 = 69 units.
8. A workshop has fixed costs of $140. Each product costs $21 in materials to make and sells for $31. How many units must be sold to break even?
14 units
Contribution per unit = $31 − $21 = $10. Break-even units = $140 ÷ $10 = 14 units.
9. A workshop has fixed costs of $832. Each product costs $11 in materials to make and sells for $27. How many units must be sold to break even?
52 units
Contribution per unit = $27 − $11 = $16. Break-even units = $832 ÷ $16 = 52 units.
10. A workshop has fixed costs of $216. Each product costs $16 in materials to make and sells for $25. How many units must be sold to break even?
24 units
Contribution per unit = $25 − $16 = $9. Break-even units = $216 ÷ $9 = 24 units.
11. A workshop has fixed costs of $304. Each product costs $16 in materials to make and sells for $32. How many units must be sold to break even?
19 units
Contribution per unit = $32 − $16 = $16. Break-even units = $304 ÷ $16 = 19 units.
12. A workshop has fixed costs of $1005. Each product costs $11 in materials to make and sells for $26. How many units must be sold to break even?
67 units
Contribution per unit = $26 − $11 = $15. Break-even units = $1005 ÷ $15 = 67 units.

12 questions · Seed 66 · Age guidance, not curriculum certification