Time & moneyAges 16-18

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 16-18

Break-even units & fixed costs

Take your time. Show your thinking.

1. A workshop has fixed costs of $144. Each product costs $10 in materials to make and sells for $22. How many units must be sold to break even?
$144 · $10 · $22 · Break-even units & fixed c…
2. A workshop has fixed costs of $378. Each product costs $14 in materials to make and sells for $28. How many units must be sold to break even?
$378 · $14 · $28 · Break-even units & fixed c…
3. A workshop has fixed costs of $584. Each product costs $12 in materials to make and sells for $20. How many units must be sold to break even?
$584 · $12 · $20 · Break-even units & fixed c…
4. A workshop has fixed costs of $182. Each product costs $8 in materials to make and sells for $15. How many units must be sold to break even?
$182 · $8 · $15 · Break-even units & fixed c…
5. A workshop has fixed costs of $1035. Each product costs $4 in materials to make and sells for $19. How many units must be sold to break even?
$1035 · $4 · $19 · Break-even units & fixed c…
6. A workshop has fixed costs of $336. Each product costs $22 in materials to make and sells for $36. How many units must be sold to break even?
$336 · $22 · $36 · Break-even units & fixed c…
7. A workshop has fixed costs of $532. Each product costs $6 in materials to make and sells for $25. How many units must be sold to break even?
$532 · $6 · $25 · Break-even units & fixed c…
8. A workshop has fixed costs of $1020. Each product costs $19 in materials to make and sells for $34. How many units must be sold to break even?
$1020 · $19 · $34 · Break-even units & fixed c…
9. A workshop has fixed costs of $216. Each product costs $13 in materials to make and sells for $25. How many units must be sold to break even?
$216 · $13 · $25 · Break-even units & fixed c…
10. A workshop has fixed costs of $374. Each product costs $12 in materials to make and sells for $29. How many units must be sold to break even?
$374 · $12 · $29 · Break-even units & fixed c…
11. A workshop has fixed costs of $600. Each product costs $24 in materials to make and sells for $32. How many units must be sold to break even?
$600 · $24 · $32 · Break-even units & fixed c…
12. A workshop has fixed costs of $212. Each product costs $18 in materials to make and sells for $22. How many units must be sold to break even?
$212 · $18 · $22 · Break-even units & fixed c…

12 questions · Seed 104731 · Age guidance, not curriculum certification

View the answer key

Worksheet StudioAnswer key · Ages 16-18

Break-even units & fixed costs

Answers and reasoning. Review before teaching.

1. A workshop has fixed costs of $144. Each product costs $10 in materials to make and sells for $22. How many units must be sold to break even?
12 units
Contribution per unit = $22 − $10 = $12. Break-even units = $144 ÷ $12 = 12 units.
2. A workshop has fixed costs of $378. Each product costs $14 in materials to make and sells for $28. How many units must be sold to break even?
27 units
Contribution per unit = $28 − $14 = $14. Break-even units = $378 ÷ $14 = 27 units.
3. A workshop has fixed costs of $584. Each product costs $12 in materials to make and sells for $20. How many units must be sold to break even?
73 units
Contribution per unit = $20 − $12 = $8. Break-even units = $584 ÷ $8 = 73 units.
4. A workshop has fixed costs of $182. Each product costs $8 in materials to make and sells for $15. How many units must be sold to break even?
26 units
Contribution per unit = $15 − $8 = $7. Break-even units = $182 ÷ $7 = 26 units.
5. A workshop has fixed costs of $1035. Each product costs $4 in materials to make and sells for $19. How many units must be sold to break even?
69 units
Contribution per unit = $19 − $4 = $15. Break-even units = $1035 ÷ $15 = 69 units.
6. A workshop has fixed costs of $336. Each product costs $22 in materials to make and sells for $36. How many units must be sold to break even?
24 units
Contribution per unit = $36 − $22 = $14. Break-even units = $336 ÷ $14 = 24 units.
7. A workshop has fixed costs of $532. Each product costs $6 in materials to make and sells for $25. How many units must be sold to break even?
28 units
Contribution per unit = $25 − $6 = $19. Break-even units = $532 ÷ $19 = 28 units.
8. A workshop has fixed costs of $1020. Each product costs $19 in materials to make and sells for $34. How many units must be sold to break even?
68 units
Contribution per unit = $34 − $19 = $15. Break-even units = $1020 ÷ $15 = 68 units.
9. A workshop has fixed costs of $216. Each product costs $13 in materials to make and sells for $25. How many units must be sold to break even?
18 units
Contribution per unit = $25 − $13 = $12. Break-even units = $216 ÷ $12 = 18 units.
10. A workshop has fixed costs of $374. Each product costs $12 in materials to make and sells for $29. How many units must be sold to break even?
22 units
Contribution per unit = $29 − $12 = $17. Break-even units = $374 ÷ $17 = 22 units.
11. A workshop has fixed costs of $600. Each product costs $24 in materials to make and sells for $32. How many units must be sold to break even?
75 units
Contribution per unit = $32 − $24 = $8. Break-even units = $600 ÷ $8 = 75 units.
12. A workshop has fixed costs of $212. Each product costs $18 in materials to make and sells for $22. How many units must be sold to break even?
53 units
Contribution per unit = $22 − $18 = $4. Break-even units = $212 ÷ $4 = 53 units.

12 questions · Seed 104731 · Age guidance, not curriculum certification

Worksheet StudioPractice pack · Ages 16-18

Break-even units & fixed costs

Take your time. Show your thinking.

1. A workshop has fixed costs of $144. Each product costs $10 in materials to make and sells for $22. How many units must be sold to break even?
$144 · $10 · $22 · Break-even units & fixed c…
2. A workshop has fixed costs of $378. Each product costs $14 in materials to make and sells for $28. How many units must be sold to break even?
$378 · $14 · $28 · Break-even units & fixed c…
3. A workshop has fixed costs of $584. Each product costs $12 in materials to make and sells for $20. How many units must be sold to break even?
$584 · $12 · $20 · Break-even units & fixed c…
4. A workshop has fixed costs of $182. Each product costs $8 in materials to make and sells for $15. How many units must be sold to break even?
$182 · $8 · $15 · Break-even units & fixed c…
5. A workshop has fixed costs of $1035. Each product costs $4 in materials to make and sells for $19. How many units must be sold to break even?
$1035 · $4 · $19 · Break-even units & fixed c…
6. A workshop has fixed costs of $336. Each product costs $22 in materials to make and sells for $36. How many units must be sold to break even?
$336 · $22 · $36 · Break-even units & fixed c…
7. A workshop has fixed costs of $532. Each product costs $6 in materials to make and sells for $25. How many units must be sold to break even?
$532 · $6 · $25 · Break-even units & fixed c…
8. A workshop has fixed costs of $1020. Each product costs $19 in materials to make and sells for $34. How many units must be sold to break even?
$1020 · $19 · $34 · Break-even units & fixed c…
9. A workshop has fixed costs of $216. Each product costs $13 in materials to make and sells for $25. How many units must be sold to break even?
$216 · $13 · $25 · Break-even units & fixed c…
10. A workshop has fixed costs of $374. Each product costs $12 in materials to make and sells for $29. How many units must be sold to break even?
$374 · $12 · $29 · Break-even units & fixed c…
11. A workshop has fixed costs of $600. Each product costs $24 in materials to make and sells for $32. How many units must be sold to break even?
$600 · $24 · $32 · Break-even units & fixed c…
12. A workshop has fixed costs of $212. Each product costs $18 in materials to make and sells for $22. How many units must be sold to break even?
$212 · $18 · $22 · Break-even units & fixed c…

12 questions · Seed 104731 · Age guidance, not curriculum certification

Worksheet StudioAnswer key · Ages 16-18

Break-even units & fixed costs

Answers and reasoning. Review before teaching.

1. A workshop has fixed costs of $144. Each product costs $10 in materials to make and sells for $22. How many units must be sold to break even?
12 units
Contribution per unit = $22 − $10 = $12. Break-even units = $144 ÷ $12 = 12 units.
2. A workshop has fixed costs of $378. Each product costs $14 in materials to make and sells for $28. How many units must be sold to break even?
27 units
Contribution per unit = $28 − $14 = $14. Break-even units = $378 ÷ $14 = 27 units.
3. A workshop has fixed costs of $584. Each product costs $12 in materials to make and sells for $20. How many units must be sold to break even?
73 units
Contribution per unit = $20 − $12 = $8. Break-even units = $584 ÷ $8 = 73 units.
4. A workshop has fixed costs of $182. Each product costs $8 in materials to make and sells for $15. How many units must be sold to break even?
26 units
Contribution per unit = $15 − $8 = $7. Break-even units = $182 ÷ $7 = 26 units.
5. A workshop has fixed costs of $1035. Each product costs $4 in materials to make and sells for $19. How many units must be sold to break even?
69 units
Contribution per unit = $19 − $4 = $15. Break-even units = $1035 ÷ $15 = 69 units.
6. A workshop has fixed costs of $336. Each product costs $22 in materials to make and sells for $36. How many units must be sold to break even?
24 units
Contribution per unit = $36 − $22 = $14. Break-even units = $336 ÷ $14 = 24 units.
7. A workshop has fixed costs of $532. Each product costs $6 in materials to make and sells for $25. How many units must be sold to break even?
28 units
Contribution per unit = $25 − $6 = $19. Break-even units = $532 ÷ $19 = 28 units.
8. A workshop has fixed costs of $1020. Each product costs $19 in materials to make and sells for $34. How many units must be sold to break even?
68 units
Contribution per unit = $34 − $19 = $15. Break-even units = $1020 ÷ $15 = 68 units.
9. A workshop has fixed costs of $216. Each product costs $13 in materials to make and sells for $25. How many units must be sold to break even?
18 units
Contribution per unit = $25 − $13 = $12. Break-even units = $216 ÷ $12 = 18 units.
10. A workshop has fixed costs of $374. Each product costs $12 in materials to make and sells for $29. How many units must be sold to break even?
22 units
Contribution per unit = $29 − $12 = $17. Break-even units = $374 ÷ $17 = 22 units.
11. A workshop has fixed costs of $600. Each product costs $24 in materials to make and sells for $32. How many units must be sold to break even?
75 units
Contribution per unit = $32 − $24 = $8. Break-even units = $600 ÷ $8 = 75 units.
12. A workshop has fixed costs of $212. Each product costs $18 in materials to make and sells for $22. How many units must be sold to break even?
53 units
Contribution per unit = $22 − $18 = $4. Break-even units = $212 ÷ $4 = 53 units.

12 questions · Seed 104731 · Age guidance, not curriculum certification