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 $150. Each product costs $15 in materials to make and sells for $25. How many units must be sold to break even?
$150 · $15 · $25 · Break-even units & fixed c…
2. A workshop has fixed costs of $940. Each product costs $25 in materials to make and sells for $45. How many units must be sold to break even?
$940 · $25 · $45 · Break-even units & fixed c…
3. A workshop has fixed costs of $170. Each product costs $17 in materials to make and sells for $22. How many units must be sold to break even?
$170 · $17 · $22 · Break-even units & fixed c…
4. A workshop has fixed costs of $1200. Each product costs $6 in materials to make and sells for $22. How many units must be sold to break even?
$1200 · $6 · $22 · Break-even units & fixed c…
5. A workshop has fixed costs of $325. Each product costs $13 in materials to make and sells for $18. How many units must be sold to break even?
$325 · $13 · $18 · Break-even units & fixed c…
6. A workshop has fixed costs of $405. Each product costs $24 in materials to make and sells for $39. How many units must be sold to break even?
$405 · $24 · $39 · Break-even units & fixed c…
7. A workshop has fixed costs of $520. Each product costs $21 in materials to make and sells for $34. How many units must be sold to break even?
$520 · $21 · $34 · Break-even units & fixed c…
8. A workshop has fixed costs of $741. Each product costs $16 in materials to make and sells for $29. How many units must be sold to break even?
$741 · $16 · $29 · Break-even units & fixed c…
9. A workshop has fixed costs of $270. Each product costs $24 in materials to make and sells for $33. How many units must be sold to break even?
$270 · $24 · $33 · Break-even units & fixed c…
10. A workshop has fixed costs of $285. Each product costs $18 in materials to make and sells for $23. How many units must be sold to break even?
$285 · $18 · $23 · Break-even units & fixed c…
11. A workshop has fixed costs of $700. Each product costs $20 in materials to make and sells for $40. How many units must be sold to break even?
$700 · $20 · $40 · Break-even units & fixed c…
12. A workshop has fixed costs of $342. Each product costs $7 in materials to make and sells for $25. How many units must be sold to break even?
$342 · $7 · $25 · Break-even units & fixed c…

12 questions · Seed 104741 · 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 $150. Each product costs $15 in materials to make and sells for $25. How many units must be sold to break even?
15 units
Contribution per unit = $25 − $15 = $10. Break-even units = $150 ÷ $10 = 15 units.
2. A workshop has fixed costs of $940. Each product costs $25 in materials to make and sells for $45. How many units must be sold to break even?
47 units
Contribution per unit = $45 − $25 = $20. Break-even units = $940 ÷ $20 = 47 units.
3. A workshop has fixed costs of $170. Each product costs $17 in materials to make and sells for $22. How many units must be sold to break even?
34 units
Contribution per unit = $22 − $17 = $5. Break-even units = $170 ÷ $5 = 34 units.
4. A workshop has fixed costs of $1200. Each product costs $6 in materials to make and sells for $22. How many units must be sold to break even?
75 units
Contribution per unit = $22 − $6 = $16. Break-even units = $1200 ÷ $16 = 75 units.
5. A workshop has fixed costs of $325. Each product costs $13 in materials to make and sells for $18. How many units must be sold to break even?
65 units
Contribution per unit = $18 − $13 = $5. Break-even units = $325 ÷ $5 = 65 units.
6. A workshop has fixed costs of $405. Each product costs $24 in materials to make and sells for $39. How many units must be sold to break even?
27 units
Contribution per unit = $39 − $24 = $15. Break-even units = $405 ÷ $15 = 27 units.
7. A workshop has fixed costs of $520. Each product costs $21 in materials to make and sells for $34. How many units must be sold to break even?
40 units
Contribution per unit = $34 − $21 = $13. Break-even units = $520 ÷ $13 = 40 units.
8. A workshop has fixed costs of $741. Each product costs $16 in materials to make and sells for $29. How many units must be sold to break even?
57 units
Contribution per unit = $29 − $16 = $13. Break-even units = $741 ÷ $13 = 57 units.
9. A workshop has fixed costs of $270. Each product costs $24 in materials to make and sells for $33. How many units must be sold to break even?
30 units
Contribution per unit = $33 − $24 = $9. Break-even units = $270 ÷ $9 = 30 units.
10. A workshop has fixed costs of $285. Each product costs $18 in materials to make and sells for $23. How many units must be sold to break even?
57 units
Contribution per unit = $23 − $18 = $5. Break-even units = $285 ÷ $5 = 57 units.
11. A workshop has fixed costs of $700. Each product costs $20 in materials to make and sells for $40. How many units must be sold to break even?
35 units
Contribution per unit = $40 − $20 = $20. Break-even units = $700 ÷ $20 = 35 units.
12. A workshop has fixed costs of $342. Each product costs $7 in materials to make and sells for $25. How many units must be sold to break even?
19 units
Contribution per unit = $25 − $7 = $18. Break-even units = $342 ÷ $18 = 19 units.

12 questions · Seed 104741 · 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 $150. Each product costs $15 in materials to make and sells for $25. How many units must be sold to break even?
$150 · $15 · $25 · Break-even units & fixed c…
2. A workshop has fixed costs of $940. Each product costs $25 in materials to make and sells for $45. How many units must be sold to break even?
$940 · $25 · $45 · Break-even units & fixed c…
3. A workshop has fixed costs of $170. Each product costs $17 in materials to make and sells for $22. How many units must be sold to break even?
$170 · $17 · $22 · Break-even units & fixed c…
4. A workshop has fixed costs of $1200. Each product costs $6 in materials to make and sells for $22. How many units must be sold to break even?
$1200 · $6 · $22 · Break-even units & fixed c…
5. A workshop has fixed costs of $325. Each product costs $13 in materials to make and sells for $18. How many units must be sold to break even?
$325 · $13 · $18 · Break-even units & fixed c…
6. A workshop has fixed costs of $405. Each product costs $24 in materials to make and sells for $39. How many units must be sold to break even?
$405 · $24 · $39 · Break-even units & fixed c…
7. A workshop has fixed costs of $520. Each product costs $21 in materials to make and sells for $34. How many units must be sold to break even?
$520 · $21 · $34 · Break-even units & fixed c…
8. A workshop has fixed costs of $741. Each product costs $16 in materials to make and sells for $29. How many units must be sold to break even?
$741 · $16 · $29 · Break-even units & fixed c…
9. A workshop has fixed costs of $270. Each product costs $24 in materials to make and sells for $33. How many units must be sold to break even?
$270 · $24 · $33 · Break-even units & fixed c…
10. A workshop has fixed costs of $285. Each product costs $18 in materials to make and sells for $23. How many units must be sold to break even?
$285 · $18 · $23 · Break-even units & fixed c…
11. A workshop has fixed costs of $700. Each product costs $20 in materials to make and sells for $40. How many units must be sold to break even?
$700 · $20 · $40 · Break-even units & fixed c…
12. A workshop has fixed costs of $342. Each product costs $7 in materials to make and sells for $25. How many units must be sold to break even?
$342 · $7 · $25 · Break-even units & fixed c…

12 questions · Seed 104741 · 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 $150. Each product costs $15 in materials to make and sells for $25. How many units must be sold to break even?
15 units
Contribution per unit = $25 − $15 = $10. Break-even units = $150 ÷ $10 = 15 units.
2. A workshop has fixed costs of $940. Each product costs $25 in materials to make and sells for $45. How many units must be sold to break even?
47 units
Contribution per unit = $45 − $25 = $20. Break-even units = $940 ÷ $20 = 47 units.
3. A workshop has fixed costs of $170. Each product costs $17 in materials to make and sells for $22. How many units must be sold to break even?
34 units
Contribution per unit = $22 − $17 = $5. Break-even units = $170 ÷ $5 = 34 units.
4. A workshop has fixed costs of $1200. Each product costs $6 in materials to make and sells for $22. How many units must be sold to break even?
75 units
Contribution per unit = $22 − $6 = $16. Break-even units = $1200 ÷ $16 = 75 units.
5. A workshop has fixed costs of $325. Each product costs $13 in materials to make and sells for $18. How many units must be sold to break even?
65 units
Contribution per unit = $18 − $13 = $5. Break-even units = $325 ÷ $5 = 65 units.
6. A workshop has fixed costs of $405. Each product costs $24 in materials to make and sells for $39. How many units must be sold to break even?
27 units
Contribution per unit = $39 − $24 = $15. Break-even units = $405 ÷ $15 = 27 units.
7. A workshop has fixed costs of $520. Each product costs $21 in materials to make and sells for $34. How many units must be sold to break even?
40 units
Contribution per unit = $34 − $21 = $13. Break-even units = $520 ÷ $13 = 40 units.
8. A workshop has fixed costs of $741. Each product costs $16 in materials to make and sells for $29. How many units must be sold to break even?
57 units
Contribution per unit = $29 − $16 = $13. Break-even units = $741 ÷ $13 = 57 units.
9. A workshop has fixed costs of $270. Each product costs $24 in materials to make and sells for $33. How many units must be sold to break even?
30 units
Contribution per unit = $33 − $24 = $9. Break-even units = $270 ÷ $9 = 30 units.
10. A workshop has fixed costs of $285. Each product costs $18 in materials to make and sells for $23. How many units must be sold to break even?
57 units
Contribution per unit = $23 − $18 = $5. Break-even units = $285 ÷ $5 = 57 units.
11. A workshop has fixed costs of $700. Each product costs $20 in materials to make and sells for $40. How many units must be sold to break even?
35 units
Contribution per unit = $40 − $20 = $20. Break-even units = $700 ÷ $20 = 35 units.
12. A workshop has fixed costs of $342. Each product costs $7 in materials to make and sells for $25. How many units must be sold to break even?
19 units
Contribution per unit = $25 − $7 = $18. Break-even units = $342 ÷ $18 = 19 units.

12 questions · Seed 104741 · Age guidance, not curriculum certification