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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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Worksheet StudioPractice pack · Ages 16-18

Break-even units & fixed costs

Take your time. Show your thinking.

  1. 1. A workshop has fixed costs of $1024. Each product costs $16 in materials to make and sells for $32. How many units must be sold to break even?

    $1024 · $16 · $32 · Break-even units & fixed c…
  2. 2. A workshop has fixed costs of $330. Each product costs $8 in materials to make and sells for $13. How many units must be sold to break even?

    $330 · $8 · $13 · Break-even units & fixed c…
  3. 3. A workshop has fixed costs of $110. Each product costs $4 in materials to make and sells for $9. How many units must be sold to break even?

    $110 · $4 · $9 · Break-even units & fixed c…
  4. 4. A workshop has fixed costs of $1056. Each product costs $4 in materials to make and sells for $20. How many units must be sold to break even?

    $1056 · $4 · $20 · Break-even units & fixed c…
  5. 5. A workshop has fixed costs of $800. Each product costs $17 in materials to make and sells for $27. How many units must be sold to break even?

    $800 · $17 · $27 · Break-even units & fixed c…
  6. 6. A workshop has fixed costs of $264. Each product costs $14 in materials to make and sells for $18. How many units must be sold to break even?

    $264 · $14 · $18 · Break-even units & fixed c…
  7. 7. A workshop has fixed costs of $264. Each product costs $8 in materials to make and sells for $19. How many units must be sold to break even?

    $264 · $8 · $19 · Break-even units & fixed c…
  8. 8. A workshop has fixed costs of $364. Each product costs $17 in materials to make and sells for $24. How many units must be sold to break even?

    $364 · $17 · $24 · Break-even units & fixed c…
  9. 9. A workshop has fixed costs of $1248. Each product costs $17 in materials to make and sells for $33. How many units must be sold to break even?

    $1248 · $17 · $33 · Break-even units & fixed c…
  10. 10. A workshop has fixed costs of $266. Each product costs $6 in materials to make and sells for $13. How many units must be sold to break even?

    $266 · $6 · $13 · Break-even units & fixed c…
  11. 11. A workshop has fixed costs of $288. Each product costs $14 in materials to make and sells for $32. How many units must be sold to break even?

    $288 · $14 · $32 · Break-even units & fixed c…
  12. 12. A workshop has fixed costs of $1120. Each product costs $14 in materials to make and sells for $30. How many units must be sold to break even?

    $1120 · $14 · $30 · Break-even units & fixed c…
12 questions · Seed 104739 · 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. 1. A workshop has fixed costs of $1024. Each product costs $16 in materials to make and sells for $32. How many units must be sold to break even?

    64 units

    Contribution per unit = $32 − $16 = $16. Break-even units = $1024 ÷ $16 = 64 units.

  2. 2. A workshop has fixed costs of $330. Each product costs $8 in materials to make and sells for $13. How many units must be sold to break even?

    66 units

    Contribution per unit = $13 − $8 = $5. Break-even units = $330 ÷ $5 = 66 units.

  3. 3. A workshop has fixed costs of $110. Each product costs $4 in materials to make and sells for $9. How many units must be sold to break even?

    22 units

    Contribution per unit = $9 − $4 = $5. Break-even units = $110 ÷ $5 = 22 units.

  4. 4. A workshop has fixed costs of $1056. Each product costs $4 in materials to make and sells for $20. How many units must be sold to break even?

    66 units

    Contribution per unit = $20 − $4 = $16. Break-even units = $1056 ÷ $16 = 66 units.

  5. 5. A workshop has fixed costs of $800. Each product costs $17 in materials to make and sells for $27. How many units must be sold to break even?

    80 units

    Contribution per unit = $27 − $17 = $10. Break-even units = $800 ÷ $10 = 80 units.

  6. 6. A workshop has fixed costs of $264. Each product costs $14 in materials to make and sells for $18. How many units must be sold to break even?

    66 units

    Contribution per unit = $18 − $14 = $4. Break-even units = $264 ÷ $4 = 66 units.

  7. 7. A workshop has fixed costs of $264. Each product costs $8 in materials to make and sells for $19. How many units must be sold to break even?

    24 units

    Contribution per unit = $19 − $8 = $11. Break-even units = $264 ÷ $11 = 24 units.

  8. 8. A workshop has fixed costs of $364. Each product costs $17 in materials to make and sells for $24. How many units must be sold to break even?

    52 units

    Contribution per unit = $24 − $17 = $7. Break-even units = $364 ÷ $7 = 52 units.

  9. 9. A workshop has fixed costs of $1248. Each product costs $17 in materials to make and sells for $33. How many units must be sold to break even?

    78 units

    Contribution per unit = $33 − $17 = $16. Break-even units = $1248 ÷ $16 = 78 units.

  10. 10. A workshop has fixed costs of $266. Each product costs $6 in materials to make and sells for $13. How many units must be sold to break even?

    38 units

    Contribution per unit = $13 − $6 = $7. Break-even units = $266 ÷ $7 = 38 units.

  11. 11. A workshop has fixed costs of $288. Each product costs $14 in materials to make and sells for $32. How many units must be sold to break even?

    16 units

    Contribution per unit = $32 − $14 = $18. Break-even units = $288 ÷ $18 = 16 units.

  12. 12. A workshop has fixed costs of $1120. Each product costs $14 in materials to make and sells for $30. How many units must be sold to break even?

    70 units

    Contribution per unit = $30 − $14 = $16. Break-even units = $1120 ÷ $16 = 70 units.

12 questions · Seed 104739 · Age guidance, not curriculum certification