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 $195. Each product costs $16 in materials to make and sells for $29. How many units must be sold to break even?
$195 · $16 · $29 · Break-even units & fixed c…
2. A workshop has fixed costs of $148. Each product costs $8 in materials to make and sells for $12. How many units must be sold to break even?
$148 · $8 · $12 · Break-even units & fixed c…
3. A workshop has fixed costs of $474. Each product costs $15 in materials to make and sells for $21. How many units must be sold to break even?
$474 · $15 · $21 · Break-even units & fixed c…
4. A workshop has fixed costs of $209. Each product costs $23 in materials to make and sells for $42. How many units must be sold to break even?
$209 · $23 · $42 · Break-even units & fixed c…
5. A workshop has fixed costs of $518. Each product costs $9 in materials to make and sells for $23. How many units must be sold to break even?
$518 · $9 · $23 · Break-even units & fixed c…
6. A workshop has fixed costs of $336. Each product costs $11 in materials to make and sells for $25. How many units must be sold to break even?
$336 · $11 · $25 · Break-even units & fixed c…
7. A workshop has fixed costs of $171. Each product costs $20 in materials to make and sells for $29. How many units must be sold to break even?
$171 · $20 · $29 · Break-even units & fixed c…
8. A workshop has fixed costs of $98. Each product costs $15 in materials to make and sells for $22. How many units must be sold to break even?
$98 · $15 · $22 · Break-even units & fixed c…
9. A workshop has fixed costs of $374. Each product costs $7 in materials to make and sells for $18. How many units must be sold to break even?
$374 · $7 · $18 · Break-even units & fixed c…
10. A workshop has fixed costs of $1482. Each product costs $5 in materials to make and sells for $24. How many units must be sold to break even?
$1482 · $5 · $24 · Break-even units & fixed c…
11. A workshop has fixed costs of $216. Each product costs $21 in materials to make and sells for $29. How many units must be sold to break even?
$216 · $21 · $29 · Break-even units & fixed c…
12. A workshop has fixed costs of $704. Each product costs $4 in materials to make and sells for $20. How many units must be sold to break even?
$704 · $4 · $20 · Break-even units & fixed c…

12 questions · Seed 104735 · 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 $195. Each product costs $16 in materials to make and sells for $29. How many units must be sold to break even?
15 units
Contribution per unit = $29 − $16 = $13. Break-even units = $195 ÷ $13 = 15 units.
2. A workshop has fixed costs of $148. Each product costs $8 in materials to make and sells for $12. How many units must be sold to break even?
37 units
Contribution per unit = $12 − $8 = $4. Break-even units = $148 ÷ $4 = 37 units.
3. A workshop has fixed costs of $474. Each product costs $15 in materials to make and sells for $21. How many units must be sold to break even?
79 units
Contribution per unit = $21 − $15 = $6. Break-even units = $474 ÷ $6 = 79 units.
4. A workshop has fixed costs of $209. Each product costs $23 in materials to make and sells for $42. How many units must be sold to break even?
11 units
Contribution per unit = $42 − $23 = $19. Break-even units = $209 ÷ $19 = 11 units.
5. A workshop has fixed costs of $518. Each product costs $9 in materials to make and sells for $23. How many units must be sold to break even?
37 units
Contribution per unit = $23 − $9 = $14. Break-even units = $518 ÷ $14 = 37 units.
6. A workshop has fixed costs of $336. Each product costs $11 in materials to make and sells for $25. How many units must be sold to break even?
24 units
Contribution per unit = $25 − $11 = $14. Break-even units = $336 ÷ $14 = 24 units.
7. A workshop has fixed costs of $171. Each product costs $20 in materials to make and sells for $29. How many units must be sold to break even?
19 units
Contribution per unit = $29 − $20 = $9. Break-even units = $171 ÷ $9 = 19 units.
8. A workshop has fixed costs of $98. Each product costs $15 in materials to make and sells for $22. How many units must be sold to break even?
14 units
Contribution per unit = $22 − $15 = $7. Break-even units = $98 ÷ $7 = 14 units.
9. A workshop has fixed costs of $374. Each product costs $7 in materials to make and sells for $18. How many units must be sold to break even?
34 units
Contribution per unit = $18 − $7 = $11. Break-even units = $374 ÷ $11 = 34 units.
10. A workshop has fixed costs of $1482. Each product costs $5 in materials to make and sells for $24. How many units must be sold to break even?
78 units
Contribution per unit = $24 − $5 = $19. Break-even units = $1482 ÷ $19 = 78 units.
11. A workshop has fixed costs of $216. Each product costs $21 in materials to make and sells for $29. How many units must be sold to break even?
27 units
Contribution per unit = $29 − $21 = $8. Break-even units = $216 ÷ $8 = 27 units.
12. A workshop has fixed costs of $704. Each product costs $4 in materials to make and sells for $20. How many units must be sold to break even?
44 units
Contribution per unit = $20 − $4 = $16. Break-even units = $704 ÷ $16 = 44 units.

12 questions · Seed 104735 · 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 $195. Each product costs $16 in materials to make and sells for $29. How many units must be sold to break even?
$195 · $16 · $29 · Break-even units & fixed c…
2. A workshop has fixed costs of $148. Each product costs $8 in materials to make and sells for $12. How many units must be sold to break even?
$148 · $8 · $12 · Break-even units & fixed c…
3. A workshop has fixed costs of $474. Each product costs $15 in materials to make and sells for $21. How many units must be sold to break even?
$474 · $15 · $21 · Break-even units & fixed c…
4. A workshop has fixed costs of $209. Each product costs $23 in materials to make and sells for $42. How many units must be sold to break even?
$209 · $23 · $42 · Break-even units & fixed c…
5. A workshop has fixed costs of $518. Each product costs $9 in materials to make and sells for $23. How many units must be sold to break even?
$518 · $9 · $23 · Break-even units & fixed c…
6. A workshop has fixed costs of $336. Each product costs $11 in materials to make and sells for $25. How many units must be sold to break even?
$336 · $11 · $25 · Break-even units & fixed c…
7. A workshop has fixed costs of $171. Each product costs $20 in materials to make and sells for $29. How many units must be sold to break even?
$171 · $20 · $29 · Break-even units & fixed c…
8. A workshop has fixed costs of $98. Each product costs $15 in materials to make and sells for $22. How many units must be sold to break even?
$98 · $15 · $22 · Break-even units & fixed c…
9. A workshop has fixed costs of $374. Each product costs $7 in materials to make and sells for $18. How many units must be sold to break even?
$374 · $7 · $18 · Break-even units & fixed c…
10. A workshop has fixed costs of $1482. Each product costs $5 in materials to make and sells for $24. How many units must be sold to break even?
$1482 · $5 · $24 · Break-even units & fixed c…
11. A workshop has fixed costs of $216. Each product costs $21 in materials to make and sells for $29. How many units must be sold to break even?
$216 · $21 · $29 · Break-even units & fixed c…
12. A workshop has fixed costs of $704. Each product costs $4 in materials to make and sells for $20. How many units must be sold to break even?
$704 · $4 · $20 · Break-even units & fixed c…

12 questions · Seed 104735 · 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 $195. Each product costs $16 in materials to make and sells for $29. How many units must be sold to break even?
15 units
Contribution per unit = $29 − $16 = $13. Break-even units = $195 ÷ $13 = 15 units.
2. A workshop has fixed costs of $148. Each product costs $8 in materials to make and sells for $12. How many units must be sold to break even?
37 units
Contribution per unit = $12 − $8 = $4. Break-even units = $148 ÷ $4 = 37 units.
3. A workshop has fixed costs of $474. Each product costs $15 in materials to make and sells for $21. How many units must be sold to break even?
79 units
Contribution per unit = $21 − $15 = $6. Break-even units = $474 ÷ $6 = 79 units.
4. A workshop has fixed costs of $209. Each product costs $23 in materials to make and sells for $42. How many units must be sold to break even?
11 units
Contribution per unit = $42 − $23 = $19. Break-even units = $209 ÷ $19 = 11 units.
5. A workshop has fixed costs of $518. Each product costs $9 in materials to make and sells for $23. How many units must be sold to break even?
37 units
Contribution per unit = $23 − $9 = $14. Break-even units = $518 ÷ $14 = 37 units.
6. A workshop has fixed costs of $336. Each product costs $11 in materials to make and sells for $25. How many units must be sold to break even?
24 units
Contribution per unit = $25 − $11 = $14. Break-even units = $336 ÷ $14 = 24 units.
7. A workshop has fixed costs of $171. Each product costs $20 in materials to make and sells for $29. How many units must be sold to break even?
19 units
Contribution per unit = $29 − $20 = $9. Break-even units = $171 ÷ $9 = 19 units.
8. A workshop has fixed costs of $98. Each product costs $15 in materials to make and sells for $22. How many units must be sold to break even?
14 units
Contribution per unit = $22 − $15 = $7. Break-even units = $98 ÷ $7 = 14 units.
9. A workshop has fixed costs of $374. Each product costs $7 in materials to make and sells for $18. How many units must be sold to break even?
34 units
Contribution per unit = $18 − $7 = $11. Break-even units = $374 ÷ $11 = 34 units.
10. A workshop has fixed costs of $1482. Each product costs $5 in materials to make and sells for $24. How many units must be sold to break even?
78 units
Contribution per unit = $24 − $5 = $19. Break-even units = $1482 ÷ $19 = 78 units.
11. A workshop has fixed costs of $216. Each product costs $21 in materials to make and sells for $29. How many units must be sold to break even?
27 units
Contribution per unit = $29 − $21 = $8. Break-even units = $216 ÷ $8 = 27 units.
12. A workshop has fixed costs of $704. Each product costs $4 in materials to make and sells for $20. How many units must be sold to break even?
44 units
Contribution per unit = $20 − $4 = $16. Break-even units = $704 ÷ $16 = 44 units.

12 questions · Seed 104735 · Age guidance, not curriculum certification