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 $180. Each product costs $16 in materials to make and sells for $21. How many units must be sold to break even?
$180 · $16 · $21 · Break-even units & fixed c…
2. A workshop has fixed costs of $63. Each product costs $25 in materials to make and sells for $28. How many units must be sold to break even?
$63 · $25 · $28 · Break-even units & fixed c…
3. A workshop has fixed costs of $162. Each product costs $8 in materials to make and sells for $17. How many units must be sold to break even?
$162 · $8 · $17 · Break-even units & fixed c…
4. A workshop has fixed costs of $258. Each product costs $12 in materials to make and sells for $18. How many units must be sold to break even?
$258 · $12 · $18 · Break-even units & fixed c…
5. A workshop has fixed costs of $420. Each product costs $17 in materials to make and sells for $32. How many units must be sold to break even?
$420 · $17 · $32 · Break-even units & fixed c…
6. A workshop has fixed costs of $1280. Each product costs $13 in materials to make and sells for $33. How many units must be sold to break even?
$1280 · $13 · $33 · Break-even units & fixed c…
7. A workshop has fixed costs of $260. Each product costs $19 in materials to make and sells for $24. How many units must be sold to break even?
$260 · $19 · $24 · Break-even units & fixed c…
8. A workshop has fixed costs of $108. Each product costs $23 in materials to make and sells for $32. How many units must be sold to break even?
$108 · $23 · $32 · Break-even units & fixed c…
9. A workshop has fixed costs of $940. Each product costs $7 in materials to make and sells for $27. How many units must be sold to break even?
$940 · $7 · $27 · Break-even units & fixed c…
10. A workshop has fixed costs of $252. Each product costs $9 in materials to make and sells for $21. How many units must be sold to break even?
$252 · $9 · $21 · Break-even units & fixed c…
11. A workshop has fixed costs of $469. Each product costs $4 in materials to make and sells for $11. How many units must be sold to break even?
$469 · $4 · $11 · Break-even units & fixed c…
12. A workshop has fixed costs of $212. Each product costs $8 in materials to make and sells for $12. How many units must be sold to break even?
$212 · $8 · $12 · Break-even units & fixed c…

12 questions · Seed 68 · 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 $180. Each product costs $16 in materials to make and sells for $21. How many units must be sold to break even?
36 units
Contribution per unit = $21 − $16 = $5. Break-even units = $180 ÷ $5 = 36 units.
2. A workshop has fixed costs of $63. Each product costs $25 in materials to make and sells for $28. How many units must be sold to break even?
21 units
Contribution per unit = $28 − $25 = $3. Break-even units = $63 ÷ $3 = 21 units.
3. A workshop has fixed costs of $162. Each product costs $8 in materials to make and sells for $17. How many units must be sold to break even?
18 units
Contribution per unit = $17 − $8 = $9. Break-even units = $162 ÷ $9 = 18 units.
4. A workshop has fixed costs of $258. Each product costs $12 in materials to make and sells for $18. How many units must be sold to break even?
43 units
Contribution per unit = $18 − $12 = $6. Break-even units = $258 ÷ $6 = 43 units.
5. A workshop has fixed costs of $420. Each product costs $17 in materials to make and sells for $32. How many units must be sold to break even?
28 units
Contribution per unit = $32 − $17 = $15. Break-even units = $420 ÷ $15 = 28 units.
6. A workshop has fixed costs of $1280. Each product costs $13 in materials to make and sells for $33. How many units must be sold to break even?
64 units
Contribution per unit = $33 − $13 = $20. Break-even units = $1280 ÷ $20 = 64 units.
7. A workshop has fixed costs of $260. Each product costs $19 in materials to make and sells for $24. How many units must be sold to break even?
52 units
Contribution per unit = $24 − $19 = $5. Break-even units = $260 ÷ $5 = 52 units.
8. A workshop has fixed costs of $108. Each product costs $23 in materials to make and sells for $32. How many units must be sold to break even?
12 units
Contribution per unit = $32 − $23 = $9. Break-even units = $108 ÷ $9 = 12 units.
9. A workshop has fixed costs of $940. Each product costs $7 in materials to make and sells for $27. How many units must be sold to break even?
47 units
Contribution per unit = $27 − $7 = $20. Break-even units = $940 ÷ $20 = 47 units.
10. A workshop has fixed costs of $252. Each product costs $9 in materials to make and sells for $21. How many units must be sold to break even?
21 units
Contribution per unit = $21 − $9 = $12. Break-even units = $252 ÷ $12 = 21 units.
11. A workshop has fixed costs of $469. Each product costs $4 in materials to make and sells for $11. How many units must be sold to break even?
67 units
Contribution per unit = $11 − $4 = $7. Break-even units = $469 ÷ $7 = 67 units.
12. A workshop has fixed costs of $212. Each product costs $8 in materials to make and sells for $12. How many units must be sold to break even?
53 units
Contribution per unit = $12 − $8 = $4. Break-even units = $212 ÷ $4 = 53 units.

12 questions · Seed 68 · 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 $180. Each product costs $16 in materials to make and sells for $21. How many units must be sold to break even?
$180 · $16 · $21 · Break-even units & fixed c…
2. A workshop has fixed costs of $63. Each product costs $25 in materials to make and sells for $28. How many units must be sold to break even?
$63 · $25 · $28 · Break-even units & fixed c…
3. A workshop has fixed costs of $162. Each product costs $8 in materials to make and sells for $17. How many units must be sold to break even?
$162 · $8 · $17 · Break-even units & fixed c…
4. A workshop has fixed costs of $258. Each product costs $12 in materials to make and sells for $18. How many units must be sold to break even?
$258 · $12 · $18 · Break-even units & fixed c…
5. A workshop has fixed costs of $420. Each product costs $17 in materials to make and sells for $32. How many units must be sold to break even?
$420 · $17 · $32 · Break-even units & fixed c…
6. A workshop has fixed costs of $1280. Each product costs $13 in materials to make and sells for $33. How many units must be sold to break even?
$1280 · $13 · $33 · Break-even units & fixed c…
7. A workshop has fixed costs of $260. Each product costs $19 in materials to make and sells for $24. How many units must be sold to break even?
$260 · $19 · $24 · Break-even units & fixed c…
8. A workshop has fixed costs of $108. Each product costs $23 in materials to make and sells for $32. How many units must be sold to break even?
$108 · $23 · $32 · Break-even units & fixed c…
9. A workshop has fixed costs of $940. Each product costs $7 in materials to make and sells for $27. How many units must be sold to break even?
$940 · $7 · $27 · Break-even units & fixed c…
10. A workshop has fixed costs of $252. Each product costs $9 in materials to make and sells for $21. How many units must be sold to break even?
$252 · $9 · $21 · Break-even units & fixed c…
11. A workshop has fixed costs of $469. Each product costs $4 in materials to make and sells for $11. How many units must be sold to break even?
$469 · $4 · $11 · Break-even units & fixed c…
12. A workshop has fixed costs of $212. Each product costs $8 in materials to make and sells for $12. How many units must be sold to break even?
$212 · $8 · $12 · Break-even units & fixed c…

12 questions · Seed 68 · 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 $180. Each product costs $16 in materials to make and sells for $21. How many units must be sold to break even?
36 units
Contribution per unit = $21 − $16 = $5. Break-even units = $180 ÷ $5 = 36 units.
2. A workshop has fixed costs of $63. Each product costs $25 in materials to make and sells for $28. How many units must be sold to break even?
21 units
Contribution per unit = $28 − $25 = $3. Break-even units = $63 ÷ $3 = 21 units.
3. A workshop has fixed costs of $162. Each product costs $8 in materials to make and sells for $17. How many units must be sold to break even?
18 units
Contribution per unit = $17 − $8 = $9. Break-even units = $162 ÷ $9 = 18 units.
4. A workshop has fixed costs of $258. Each product costs $12 in materials to make and sells for $18. How many units must be sold to break even?
43 units
Contribution per unit = $18 − $12 = $6. Break-even units = $258 ÷ $6 = 43 units.
5. A workshop has fixed costs of $420. Each product costs $17 in materials to make and sells for $32. How many units must be sold to break even?
28 units
Contribution per unit = $32 − $17 = $15. Break-even units = $420 ÷ $15 = 28 units.
6. A workshop has fixed costs of $1280. Each product costs $13 in materials to make and sells for $33. How many units must be sold to break even?
64 units
Contribution per unit = $33 − $13 = $20. Break-even units = $1280 ÷ $20 = 64 units.
7. A workshop has fixed costs of $260. Each product costs $19 in materials to make and sells for $24. How many units must be sold to break even?
52 units
Contribution per unit = $24 − $19 = $5. Break-even units = $260 ÷ $5 = 52 units.
8. A workshop has fixed costs of $108. Each product costs $23 in materials to make and sells for $32. How many units must be sold to break even?
12 units
Contribution per unit = $32 − $23 = $9. Break-even units = $108 ÷ $9 = 12 units.
9. A workshop has fixed costs of $940. Each product costs $7 in materials to make and sells for $27. How many units must be sold to break even?
47 units
Contribution per unit = $27 − $7 = $20. Break-even units = $940 ÷ $20 = 47 units.
10. A workshop has fixed costs of $252. Each product costs $9 in materials to make and sells for $21. How many units must be sold to break even?
21 units
Contribution per unit = $21 − $9 = $12. Break-even units = $252 ÷ $12 = 21 units.
11. A workshop has fixed costs of $469. Each product costs $4 in materials to make and sells for $11. How many units must be sold to break even?
67 units
Contribution per unit = $11 − $4 = $7. Break-even units = $469 ÷ $7 = 67 units.
12. A workshop has fixed costs of $212. Each product costs $8 in materials to make and sells for $12. How many units must be sold to break even?
53 units
Contribution per unit = $12 − $8 = $4. Break-even units = $212 ÷ $4 = 53 units.

12 questions · Seed 68 · Age guidance, not curriculum certification