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 $962. Each product costs $21 in materials to make and sells for $34. How many units must be sold to break even?
$962 · $21 · $34 · Break-even units & fixed c…
2. A workshop has fixed costs of $390. Each product costs $11 in materials to make and sells for $26. How many units must be sold to break even?
$390 · $11 · $26 · Break-even units & fixed c…
3. A workshop has fixed costs of $774. Each product costs $11 in materials to make and sells for $29. How many units must be sold to break even?
$774 · $11 · $29 · Break-even units & fixed c…
4. A workshop has fixed costs of $480. Each product costs $16 in materials to make and sells for $22. How many units must be sold to break even?
$480 · $16 · $22 · Break-even units & fixed c…
5. A workshop has fixed costs of $1386. Each product costs $17 in materials to make and sells for $35. How many units must be sold to break even?
$1386 · $17 · $35 · Break-even units & fixed c…
6. A workshop has fixed costs of $324. Each product costs $5 in materials to make and sells for $23. How many units must be sold to break even?
$324 · $5 · $23 · Break-even units & fixed c…
7. A workshop has fixed costs of $324. Each product costs $22 in materials to make and sells for $40. How many units must be sold to break even?
$324 · $22 · $40 · Break-even units & fixed c…
8. A workshop has fixed costs of $330. Each product costs $6 in materials to make and sells for $21. How many units must be sold to break even?
$330 · $6 · $21 · Break-even units & fixed c…
9. A workshop has fixed costs of $264. Each product costs $17 in materials to make and sells for $29. How many units must be sold to break even?
$264 · $17 · $29 · Break-even units & fixed c…
10. A workshop has fixed costs of $210. Each product costs $15 in materials to make and sells for $29. How many units must be sold to break even?
$210 · $15 · $29 · Break-even units & fixed c…
11. A workshop has fixed costs of $518. Each product costs $24 in materials to make and sells for $31. How many units must be sold to break even?
$518 · $24 · $31 · Break-even units & fixed c…
12. A workshop has fixed costs of $280. Each product costs $5 in materials to make and sells for $9. How many units must be sold to break even?
$280 · $5 · $9 · Break-even units & fixed c…

12 questions · Seed 67 · 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 $962. Each product costs $21 in materials to make and sells for $34. How many units must be sold to break even?
74 units
Contribution per unit = $34 − $21 = $13. Break-even units = $962 ÷ $13 = 74 units.
2. A workshop has fixed costs of $390. Each product costs $11 in materials to make and sells for $26. How many units must be sold to break even?
26 units
Contribution per unit = $26 − $11 = $15. Break-even units = $390 ÷ $15 = 26 units.
3. A workshop has fixed costs of $774. Each product costs $11 in materials to make and sells for $29. How many units must be sold to break even?
43 units
Contribution per unit = $29 − $11 = $18. Break-even units = $774 ÷ $18 = 43 units.
4. A workshop has fixed costs of $480. Each product costs $16 in materials to make and sells for $22. How many units must be sold to break even?
80 units
Contribution per unit = $22 − $16 = $6. Break-even units = $480 ÷ $6 = 80 units.
5. A workshop has fixed costs of $1386. Each product costs $17 in materials to make and sells for $35. How many units must be sold to break even?
77 units
Contribution per unit = $35 − $17 = $18. Break-even units = $1386 ÷ $18 = 77 units.
6. A workshop has fixed costs of $324. Each product costs $5 in materials to make and sells for $23. How many units must be sold to break even?
18 units
Contribution per unit = $23 − $5 = $18. Break-even units = $324 ÷ $18 = 18 units.
7. A workshop has fixed costs of $324. Each product costs $22 in materials to make and sells for $40. How many units must be sold to break even?
18 units
Contribution per unit = $40 − $22 = $18. Break-even units = $324 ÷ $18 = 18 units.
8. A workshop has fixed costs of $330. Each product costs $6 in materials to make and sells for $21. How many units must be sold to break even?
22 units
Contribution per unit = $21 − $6 = $15. Break-even units = $330 ÷ $15 = 22 units.
9. A workshop has fixed costs of $264. Each product costs $17 in materials to make and sells for $29. How many units must be sold to break even?
22 units
Contribution per unit = $29 − $17 = $12. Break-even units = $264 ÷ $12 = 22 units.
10. A workshop has fixed costs of $210. Each product costs $15 in materials to make and sells for $29. How many units must be sold to break even?
15 units
Contribution per unit = $29 − $15 = $14. Break-even units = $210 ÷ $14 = 15 units.
11. A workshop has fixed costs of $518. Each product costs $24 in materials to make and sells for $31. How many units must be sold to break even?
74 units
Contribution per unit = $31 − $24 = $7. Break-even units = $518 ÷ $7 = 74 units.
12. A workshop has fixed costs of $280. Each product costs $5 in materials to make and sells for $9. How many units must be sold to break even?
70 units
Contribution per unit = $9 − $5 = $4. Break-even units = $280 ÷ $4 = 70 units.

12 questions · Seed 67 · 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 $962. Each product costs $21 in materials to make and sells for $34. How many units must be sold to break even?
$962 · $21 · $34 · Break-even units & fixed c…
2. A workshop has fixed costs of $390. Each product costs $11 in materials to make and sells for $26. How many units must be sold to break even?
$390 · $11 · $26 · Break-even units & fixed c…
3. A workshop has fixed costs of $774. Each product costs $11 in materials to make and sells for $29. How many units must be sold to break even?
$774 · $11 · $29 · Break-even units & fixed c…
4. A workshop has fixed costs of $480. Each product costs $16 in materials to make and sells for $22. How many units must be sold to break even?
$480 · $16 · $22 · Break-even units & fixed c…
5. A workshop has fixed costs of $1386. Each product costs $17 in materials to make and sells for $35. How many units must be sold to break even?
$1386 · $17 · $35 · Break-even units & fixed c…
6. A workshop has fixed costs of $324. Each product costs $5 in materials to make and sells for $23. How many units must be sold to break even?
$324 · $5 · $23 · Break-even units & fixed c…
7. A workshop has fixed costs of $324. Each product costs $22 in materials to make and sells for $40. How many units must be sold to break even?
$324 · $22 · $40 · Break-even units & fixed c…
8. A workshop has fixed costs of $330. Each product costs $6 in materials to make and sells for $21. How many units must be sold to break even?
$330 · $6 · $21 · Break-even units & fixed c…
9. A workshop has fixed costs of $264. Each product costs $17 in materials to make and sells for $29. How many units must be sold to break even?
$264 · $17 · $29 · Break-even units & fixed c…
10. A workshop has fixed costs of $210. Each product costs $15 in materials to make and sells for $29. How many units must be sold to break even?
$210 · $15 · $29 · Break-even units & fixed c…
11. A workshop has fixed costs of $518. Each product costs $24 in materials to make and sells for $31. How many units must be sold to break even?
$518 · $24 · $31 · Break-even units & fixed c…
12. A workshop has fixed costs of $280. Each product costs $5 in materials to make and sells for $9. How many units must be sold to break even?
$280 · $5 · $9 · Break-even units & fixed c…

12 questions · Seed 67 · 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 $962. Each product costs $21 in materials to make and sells for $34. How many units must be sold to break even?
74 units
Contribution per unit = $34 − $21 = $13. Break-even units = $962 ÷ $13 = 74 units.
2. A workshop has fixed costs of $390. Each product costs $11 in materials to make and sells for $26. How many units must be sold to break even?
26 units
Contribution per unit = $26 − $11 = $15. Break-even units = $390 ÷ $15 = 26 units.
3. A workshop has fixed costs of $774. Each product costs $11 in materials to make and sells for $29. How many units must be sold to break even?
43 units
Contribution per unit = $29 − $11 = $18. Break-even units = $774 ÷ $18 = 43 units.
4. A workshop has fixed costs of $480. Each product costs $16 in materials to make and sells for $22. How many units must be sold to break even?
80 units
Contribution per unit = $22 − $16 = $6. Break-even units = $480 ÷ $6 = 80 units.
5. A workshop has fixed costs of $1386. Each product costs $17 in materials to make and sells for $35. How many units must be sold to break even?
77 units
Contribution per unit = $35 − $17 = $18. Break-even units = $1386 ÷ $18 = 77 units.
6. A workshop has fixed costs of $324. Each product costs $5 in materials to make and sells for $23. How many units must be sold to break even?
18 units
Contribution per unit = $23 − $5 = $18. Break-even units = $324 ÷ $18 = 18 units.
7. A workshop has fixed costs of $324. Each product costs $22 in materials to make and sells for $40. How many units must be sold to break even?
18 units
Contribution per unit = $40 − $22 = $18. Break-even units = $324 ÷ $18 = 18 units.
8. A workshop has fixed costs of $330. Each product costs $6 in materials to make and sells for $21. How many units must be sold to break even?
22 units
Contribution per unit = $21 − $6 = $15. Break-even units = $330 ÷ $15 = 22 units.
9. A workshop has fixed costs of $264. Each product costs $17 in materials to make and sells for $29. How many units must be sold to break even?
22 units
Contribution per unit = $29 − $17 = $12. Break-even units = $264 ÷ $12 = 22 units.
10. A workshop has fixed costs of $210. Each product costs $15 in materials to make and sells for $29. How many units must be sold to break even?
15 units
Contribution per unit = $29 − $15 = $14. Break-even units = $210 ÷ $14 = 15 units.
11. A workshop has fixed costs of $518. Each product costs $24 in materials to make and sells for $31. How many units must be sold to break even?
74 units
Contribution per unit = $31 − $24 = $7. Break-even units = $518 ÷ $7 = 74 units.
12. A workshop has fixed costs of $280. Each product costs $5 in materials to make and sells for $9. How many units must be sold to break even?
70 units
Contribution per unit = $9 − $5 = $4. Break-even units = $280 ÷ $4 = 70 units.

12 questions · Seed 67 · Age guidance, not curriculum certification