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 $512. Each product costs $9 in materials to make and sells for $17. How many units must be sold to break even?
$512 · $9 · $17 · Break-even units & fixed c…
2. A workshop has fixed costs of $731. Each product costs $25 in materials to make and sells for $42. How many units must be sold to break even?
$731 · $25 · $42 · Break-even units & fixed c…
3. A workshop has fixed costs of $840. Each product costs $24 in materials to make and sells for $36. How many units must be sold to break even?
$840 · $24 · $36 · Break-even units & fixed c…
4. A workshop has fixed costs of $264. Each product costs $11 in materials to make and sells for $23. How many units must be sold to break even?
$264 · $11 · $23 · Break-even units & fixed c…
5. A workshop has fixed costs of $760. Each product costs $17 in materials to make and sells for $36. How many units must be sold to break even?
$760 · $17 · $36 · Break-even units & fixed c…
6. A workshop has fixed costs of $288. Each product costs $5 in materials to make and sells for $17. How many units must be sold to break even?
$288 · $5 · $17 · Break-even units & fixed c…
7. A workshop has fixed costs of $165. Each product costs $8 in materials to make and sells for $11. How many units must be sold to break even?
$165 · $8 · $11 · Break-even units & fixed c…
8. A workshop has fixed costs of $1007. Each product costs $9 in materials to make and sells for $28. How many units must be sold to break even?
$1007 · $9 · $28 · Break-even units & fixed c…
9. A workshop has fixed costs of $144. Each product costs $24 in materials to make and sells for $30. How many units must be sold to break even?
$144 · $24 · $30 · Break-even units & fixed c…
10. A workshop has fixed costs of $600. Each product costs $12 in materials to make and sells for $27. How many units must be sold to break even?
$600 · $12 · $27 · Break-even units & fixed c…
11. A workshop has fixed costs of $518. Each product costs $21 in materials to make and sells for $35. How many units must be sold to break even?
$518 · $21 · $35 · Break-even units & fixed c…
12. A workshop has fixed costs of $1170. Each product costs $17 in materials to make and sells for $32. How many units must be sold to break even?
$1170 · $17 · $32 · Break-even units & fixed c…

12 questions · Seed 104734 · 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 $512. Each product costs $9 in materials to make and sells for $17. How many units must be sold to break even?
64 units
Contribution per unit = $17 − $9 = $8. Break-even units = $512 ÷ $8 = 64 units.
2. A workshop has fixed costs of $731. Each product costs $25 in materials to make and sells for $42. How many units must be sold to break even?
43 units
Contribution per unit = $42 − $25 = $17. Break-even units = $731 ÷ $17 = 43 units.
3. A workshop has fixed costs of $840. Each product costs $24 in materials to make and sells for $36. How many units must be sold to break even?
70 units
Contribution per unit = $36 − $24 = $12. Break-even units = $840 ÷ $12 = 70 units.
4. A workshop has fixed costs of $264. Each product costs $11 in materials to make and sells for $23. How many units must be sold to break even?
22 units
Contribution per unit = $23 − $11 = $12. Break-even units = $264 ÷ $12 = 22 units.
5. A workshop has fixed costs of $760. Each product costs $17 in materials to make and sells for $36. How many units must be sold to break even?
40 units
Contribution per unit = $36 − $17 = $19. Break-even units = $760 ÷ $19 = 40 units.
6. A workshop has fixed costs of $288. Each product costs $5 in materials to make and sells for $17. How many units must be sold to break even?
24 units
Contribution per unit = $17 − $5 = $12. Break-even units = $288 ÷ $12 = 24 units.
7. A workshop has fixed costs of $165. Each product costs $8 in materials to make and sells for $11. How many units must be sold to break even?
55 units
Contribution per unit = $11 − $8 = $3. Break-even units = $165 ÷ $3 = 55 units.
8. A workshop has fixed costs of $1007. Each product costs $9 in materials to make and sells for $28. How many units must be sold to break even?
53 units
Contribution per unit = $28 − $9 = $19. Break-even units = $1007 ÷ $19 = 53 units.
9. A workshop has fixed costs of $144. Each product costs $24 in materials to make and sells for $30. How many units must be sold to break even?
24 units
Contribution per unit = $30 − $24 = $6. Break-even units = $144 ÷ $6 = 24 units.
10. A workshop has fixed costs of $600. Each product costs $12 in materials to make and sells for $27. How many units must be sold to break even?
40 units
Contribution per unit = $27 − $12 = $15. Break-even units = $600 ÷ $15 = 40 units.
11. A workshop has fixed costs of $518. Each product costs $21 in materials to make and sells for $35. How many units must be sold to break even?
37 units
Contribution per unit = $35 − $21 = $14. Break-even units = $518 ÷ $14 = 37 units.
12. A workshop has fixed costs of $1170. Each product costs $17 in materials to make and sells for $32. How many units must be sold to break even?
78 units
Contribution per unit = $32 − $17 = $15. Break-even units = $1170 ÷ $15 = 78 units.

12 questions · Seed 104734 · 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 $512. Each product costs $9 in materials to make and sells for $17. How many units must be sold to break even?
$512 · $9 · $17 · Break-even units & fixed c…
2. A workshop has fixed costs of $731. Each product costs $25 in materials to make and sells for $42. How many units must be sold to break even?
$731 · $25 · $42 · Break-even units & fixed c…
3. A workshop has fixed costs of $840. Each product costs $24 in materials to make and sells for $36. How many units must be sold to break even?
$840 · $24 · $36 · Break-even units & fixed c…
4. A workshop has fixed costs of $264. Each product costs $11 in materials to make and sells for $23. How many units must be sold to break even?
$264 · $11 · $23 · Break-even units & fixed c…
5. A workshop has fixed costs of $760. Each product costs $17 in materials to make and sells for $36. How many units must be sold to break even?
$760 · $17 · $36 · Break-even units & fixed c…
6. A workshop has fixed costs of $288. Each product costs $5 in materials to make and sells for $17. How many units must be sold to break even?
$288 · $5 · $17 · Break-even units & fixed c…
7. A workshop has fixed costs of $165. Each product costs $8 in materials to make and sells for $11. How many units must be sold to break even?
$165 · $8 · $11 · Break-even units & fixed c…
8. A workshop has fixed costs of $1007. Each product costs $9 in materials to make and sells for $28. How many units must be sold to break even?
$1007 · $9 · $28 · Break-even units & fixed c…
9. A workshop has fixed costs of $144. Each product costs $24 in materials to make and sells for $30. How many units must be sold to break even?
$144 · $24 · $30 · Break-even units & fixed c…
10. A workshop has fixed costs of $600. Each product costs $12 in materials to make and sells for $27. How many units must be sold to break even?
$600 · $12 · $27 · Break-even units & fixed c…
11. A workshop has fixed costs of $518. Each product costs $21 in materials to make and sells for $35. How many units must be sold to break even?
$518 · $21 · $35 · Break-even units & fixed c…
12. A workshop has fixed costs of $1170. Each product costs $17 in materials to make and sells for $32. How many units must be sold to break even?
$1170 · $17 · $32 · Break-even units & fixed c…

12 questions · Seed 104734 · 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 $512. Each product costs $9 in materials to make and sells for $17. How many units must be sold to break even?
64 units
Contribution per unit = $17 − $9 = $8. Break-even units = $512 ÷ $8 = 64 units.
2. A workshop has fixed costs of $731. Each product costs $25 in materials to make and sells for $42. How many units must be sold to break even?
43 units
Contribution per unit = $42 − $25 = $17. Break-even units = $731 ÷ $17 = 43 units.
3. A workshop has fixed costs of $840. Each product costs $24 in materials to make and sells for $36. How many units must be sold to break even?
70 units
Contribution per unit = $36 − $24 = $12. Break-even units = $840 ÷ $12 = 70 units.
4. A workshop has fixed costs of $264. Each product costs $11 in materials to make and sells for $23. How many units must be sold to break even?
22 units
Contribution per unit = $23 − $11 = $12. Break-even units = $264 ÷ $12 = 22 units.
5. A workshop has fixed costs of $760. Each product costs $17 in materials to make and sells for $36. How many units must be sold to break even?
40 units
Contribution per unit = $36 − $17 = $19. Break-even units = $760 ÷ $19 = 40 units.
6. A workshop has fixed costs of $288. Each product costs $5 in materials to make and sells for $17. How many units must be sold to break even?
24 units
Contribution per unit = $17 − $5 = $12. Break-even units = $288 ÷ $12 = 24 units.
7. A workshop has fixed costs of $165. Each product costs $8 in materials to make and sells for $11. How many units must be sold to break even?
55 units
Contribution per unit = $11 − $8 = $3. Break-even units = $165 ÷ $3 = 55 units.
8. A workshop has fixed costs of $1007. Each product costs $9 in materials to make and sells for $28. How many units must be sold to break even?
53 units
Contribution per unit = $28 − $9 = $19. Break-even units = $1007 ÷ $19 = 53 units.
9. A workshop has fixed costs of $144. Each product costs $24 in materials to make and sells for $30. How many units must be sold to break even?
24 units
Contribution per unit = $30 − $24 = $6. Break-even units = $144 ÷ $6 = 24 units.
10. A workshop has fixed costs of $600. Each product costs $12 in materials to make and sells for $27. How many units must be sold to break even?
40 units
Contribution per unit = $27 − $12 = $15. Break-even units = $600 ÷ $15 = 40 units.
11. A workshop has fixed costs of $518. Each product costs $21 in materials to make and sells for $35. How many units must be sold to break even?
37 units
Contribution per unit = $35 − $21 = $14. Break-even units = $518 ÷ $14 = 37 units.
12. A workshop has fixed costs of $1170. Each product costs $17 in materials to make and sells for $32. How many units must be sold to break even?
78 units
Contribution per unit = $32 − $17 = $15. Break-even units = $1170 ÷ $15 = 78 units.

12 questions · Seed 104734 · Age guidance, not curriculum certification