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 $795. Each product costs $24 in materials to make and sells for $39. How many units must be sold to break even?
$795 · $24 · $39 · Break-even units & fixed c…
2. A workshop has fixed costs of $380. Each product costs $15 in materials to make and sells for $35. How many units must be sold to break even?
$380 · $15 · $35 · Break-even units & fixed c…
3. A workshop has fixed costs of $260. Each product costs $7 in materials to make and sells for $17. How many units must be sold to break even?
$260 · $7 · $17 · Break-even units & fixed c…
4. A workshop has fixed costs of $299. Each product costs $17 in materials to make and sells for $30. How many units must be sold to break even?
$299 · $17 · $30 · Break-even units & fixed c…
5. A workshop has fixed costs of $192. Each product costs $9 in materials to make and sells for $17. How many units must be sold to break even?
$192 · $9 · $17 · Break-even units & fixed c…
6. A workshop has fixed costs of $528. Each product costs $10 in materials to make and sells for $21. How many units must be sold to break even?
$528 · $10 · $21 · Break-even units & fixed c…
7. A workshop has fixed costs of $390. Each product costs $10 in materials to make and sells for $20. How many units must be sold to break even?
$390 · $10 · $20 · Break-even units & fixed c…
8. A workshop has fixed costs of $640. Each product costs $18 in materials to make and sells for $28. How many units must be sold to break even?
$640 · $18 · $28 · Break-even units & fixed c…
9. A workshop has fixed costs of $183. Each product costs $7 in materials to make and sells for $10. How many units must be sold to break even?
$183 · $7 · $10 · Break-even units & fixed c…
10. A workshop has fixed costs of $285. Each product costs $13 in materials to make and sells for $18. How many units must be sold to break even?
$285 · $13 · $18 · Break-even units & fixed c…
11. A workshop has fixed costs of $784. Each product costs $9 in materials to make and sells for $25. How many units must be sold to break even?
$784 · $9 · $25 · Break-even units & fixed c…
12. A workshop has fixed costs of $252. Each product costs $20 in materials to make and sells for $26. How many units must be sold to break even?
$252 · $20 · $26 · Break-even units & fixed c…

12 questions · Seed 104738 · 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 $795. Each product costs $24 in materials to make and sells for $39. How many units must be sold to break even?
53 units
Contribution per unit = $39 − $24 = $15. Break-even units = $795 ÷ $15 = 53 units.
2. A workshop has fixed costs of $380. Each product costs $15 in materials to make and sells for $35. How many units must be sold to break even?
19 units
Contribution per unit = $35 − $15 = $20. Break-even units = $380 ÷ $20 = 19 units.
3. A workshop has fixed costs of $260. Each product costs $7 in materials to make and sells for $17. How many units must be sold to break even?
26 units
Contribution per unit = $17 − $7 = $10. Break-even units = $260 ÷ $10 = 26 units.
4. A workshop has fixed costs of $299. Each product costs $17 in materials to make and sells for $30. How many units must be sold to break even?
23 units
Contribution per unit = $30 − $17 = $13. Break-even units = $299 ÷ $13 = 23 units.
5. A workshop has fixed costs of $192. Each product costs $9 in materials to make and sells for $17. How many units must be sold to break even?
24 units
Contribution per unit = $17 − $9 = $8. Break-even units = $192 ÷ $8 = 24 units.
6. A workshop has fixed costs of $528. Each product costs $10 in materials to make and sells for $21. How many units must be sold to break even?
48 units
Contribution per unit = $21 − $10 = $11. Break-even units = $528 ÷ $11 = 48 units.
7. A workshop has fixed costs of $390. Each product costs $10 in materials to make and sells for $20. How many units must be sold to break even?
39 units
Contribution per unit = $20 − $10 = $10. Break-even units = $390 ÷ $10 = 39 units.
8. A workshop has fixed costs of $640. Each product costs $18 in materials to make and sells for $28. How many units must be sold to break even?
64 units
Contribution per unit = $28 − $18 = $10. Break-even units = $640 ÷ $10 = 64 units.
9. A workshop has fixed costs of $183. Each product costs $7 in materials to make and sells for $10. How many units must be sold to break even?
61 units
Contribution per unit = $10 − $7 = $3. Break-even units = $183 ÷ $3 = 61 units.
10. A workshop has fixed costs of $285. Each product costs $13 in materials to make and sells for $18. How many units must be sold to break even?
57 units
Contribution per unit = $18 − $13 = $5. Break-even units = $285 ÷ $5 = 57 units.
11. A workshop has fixed costs of $784. Each product costs $9 in materials to make and sells for $25. How many units must be sold to break even?
49 units
Contribution per unit = $25 − $9 = $16. Break-even units = $784 ÷ $16 = 49 units.
12. A workshop has fixed costs of $252. Each product costs $20 in materials to make and sells for $26. How many units must be sold to break even?
42 units
Contribution per unit = $26 − $20 = $6. Break-even units = $252 ÷ $6 = 42 units.

12 questions · Seed 104738 · 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 $795. Each product costs $24 in materials to make and sells for $39. How many units must be sold to break even?
$795 · $24 · $39 · Break-even units & fixed c…
2. A workshop has fixed costs of $380. Each product costs $15 in materials to make and sells for $35. How many units must be sold to break even?
$380 · $15 · $35 · Break-even units & fixed c…
3. A workshop has fixed costs of $260. Each product costs $7 in materials to make and sells for $17. How many units must be sold to break even?
$260 · $7 · $17 · Break-even units & fixed c…
4. A workshop has fixed costs of $299. Each product costs $17 in materials to make and sells for $30. How many units must be sold to break even?
$299 · $17 · $30 · Break-even units & fixed c…
5. A workshop has fixed costs of $192. Each product costs $9 in materials to make and sells for $17. How many units must be sold to break even?
$192 · $9 · $17 · Break-even units & fixed c…
6. A workshop has fixed costs of $528. Each product costs $10 in materials to make and sells for $21. How many units must be sold to break even?
$528 · $10 · $21 · Break-even units & fixed c…
7. A workshop has fixed costs of $390. Each product costs $10 in materials to make and sells for $20. How many units must be sold to break even?
$390 · $10 · $20 · Break-even units & fixed c…
8. A workshop has fixed costs of $640. Each product costs $18 in materials to make and sells for $28. How many units must be sold to break even?
$640 · $18 · $28 · Break-even units & fixed c…
9. A workshop has fixed costs of $183. Each product costs $7 in materials to make and sells for $10. How many units must be sold to break even?
$183 · $7 · $10 · Break-even units & fixed c…
10. A workshop has fixed costs of $285. Each product costs $13 in materials to make and sells for $18. How many units must be sold to break even?
$285 · $13 · $18 · Break-even units & fixed c…
11. A workshop has fixed costs of $784. Each product costs $9 in materials to make and sells for $25. How many units must be sold to break even?
$784 · $9 · $25 · Break-even units & fixed c…
12. A workshop has fixed costs of $252. Each product costs $20 in materials to make and sells for $26. How many units must be sold to break even?
$252 · $20 · $26 · Break-even units & fixed c…

12 questions · Seed 104738 · 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 $795. Each product costs $24 in materials to make and sells for $39. How many units must be sold to break even?
53 units
Contribution per unit = $39 − $24 = $15. Break-even units = $795 ÷ $15 = 53 units.
2. A workshop has fixed costs of $380. Each product costs $15 in materials to make and sells for $35. How many units must be sold to break even?
19 units
Contribution per unit = $35 − $15 = $20. Break-even units = $380 ÷ $20 = 19 units.
3. A workshop has fixed costs of $260. Each product costs $7 in materials to make and sells for $17. How many units must be sold to break even?
26 units
Contribution per unit = $17 − $7 = $10. Break-even units = $260 ÷ $10 = 26 units.
4. A workshop has fixed costs of $299. Each product costs $17 in materials to make and sells for $30. How many units must be sold to break even?
23 units
Contribution per unit = $30 − $17 = $13. Break-even units = $299 ÷ $13 = 23 units.
5. A workshop has fixed costs of $192. Each product costs $9 in materials to make and sells for $17. How many units must be sold to break even?
24 units
Contribution per unit = $17 − $9 = $8. Break-even units = $192 ÷ $8 = 24 units.
6. A workshop has fixed costs of $528. Each product costs $10 in materials to make and sells for $21. How many units must be sold to break even?
48 units
Contribution per unit = $21 − $10 = $11. Break-even units = $528 ÷ $11 = 48 units.
7. A workshop has fixed costs of $390. Each product costs $10 in materials to make and sells for $20. How many units must be sold to break even?
39 units
Contribution per unit = $20 − $10 = $10. Break-even units = $390 ÷ $10 = 39 units.
8. A workshop has fixed costs of $640. Each product costs $18 in materials to make and sells for $28. How many units must be sold to break even?
64 units
Contribution per unit = $28 − $18 = $10. Break-even units = $640 ÷ $10 = 64 units.
9. A workshop has fixed costs of $183. Each product costs $7 in materials to make and sells for $10. How many units must be sold to break even?
61 units
Contribution per unit = $10 − $7 = $3. Break-even units = $183 ÷ $3 = 61 units.
10. A workshop has fixed costs of $285. Each product costs $13 in materials to make and sells for $18. How many units must be sold to break even?
57 units
Contribution per unit = $18 − $13 = $5. Break-even units = $285 ÷ $5 = 57 units.
11. A workshop has fixed costs of $784. Each product costs $9 in materials to make and sells for $25. How many units must be sold to break even?
49 units
Contribution per unit = $25 − $9 = $16. Break-even units = $784 ÷ $16 = 49 units.
12. A workshop has fixed costs of $252. Each product costs $20 in materials to make and sells for $26. How many units must be sold to break even?
42 units
Contribution per unit = $26 − $20 = $6. Break-even units = $252 ÷ $6 = 42 units.

12 questions · Seed 104738 · Age guidance, not curriculum certification