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 $208. Each product costs $20 in materials to make and sells for $33. How many units must be sold to break even?
$208 · $20 · $33 · Break-even units & fixed c…
2. A workshop has fixed costs of $780. Each product costs $25 in materials to make and sells for $45. How many units must be sold to break even?
$780 · $25 · $45 · Break-even units & fixed c…
3. A workshop has fixed costs of $52. Each product costs $20 in materials to make and sells for $24. How many units must be sold to break even?
$52 · $20 · $24 · Break-even units & fixed c…
4. A workshop has fixed costs of $296. Each product costs $25 in materials to make and sells for $33. How many units must be sold to break even?
$296 · $25 · $33 · Break-even units & fixed c…
5. A workshop has fixed costs of $306. Each product costs $24 in materials to make and sells for $41. How many units must be sold to break even?
$306 · $24 · $41 · Break-even units & fixed c…
6. A workshop has fixed costs of $770. Each product costs $10 in materials to make and sells for $21. How many units must be sold to break even?
$770 · $10 · $21 · Break-even units & fixed c…
7. A workshop has fixed costs of $1168. Each product costs $6 in materials to make and sells for $22. How many units must be sold to break even?
$1168 · $6 · $22 · Break-even units & fixed c…
8. A workshop has fixed costs of $280. Each product costs $9 in materials to make and sells for $16. How many units must be sold to break even?
$280 · $9 · $16 · Break-even units & fixed c…
9. A workshop has fixed costs of $473. Each product costs $23 in materials to make and sells for $34. How many units must be sold to break even?
$473 · $23 · $34 · Break-even units & fixed c…
10. A workshop has fixed costs of $252. Each product costs $5 in materials to make and sells for $19. How many units must be sold to break even?
$252 · $5 · $19 · Break-even units & fixed c…
11. A workshop has fixed costs of $66. Each product costs $24 in materials to make and sells for $27. How many units must be sold to break even?
$66 · $24 · $27 · Break-even units & fixed c…
12. A workshop has fixed costs of $672. Each product costs $12 in materials to make and sells for $26. How many units must be sold to break even?
$672 · $12 · $26 · Break-even units & fixed c…

12 questions · Seed 42 · 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 $208. Each product costs $20 in materials to make and sells for $33. How many units must be sold to break even?
16 units
Contribution per unit = $33 − $20 = $13. Break-even units = $208 ÷ $13 = 16 units.
2. A workshop has fixed costs of $780. Each product costs $25 in materials to make and sells for $45. How many units must be sold to break even?
39 units
Contribution per unit = $45 − $25 = $20. Break-even units = $780 ÷ $20 = 39 units.
3. A workshop has fixed costs of $52. Each product costs $20 in materials to make and sells for $24. How many units must be sold to break even?
13 units
Contribution per unit = $24 − $20 = $4. Break-even units = $52 ÷ $4 = 13 units.
4. A workshop has fixed costs of $296. Each product costs $25 in materials to make and sells for $33. How many units must be sold to break even?
37 units
Contribution per unit = $33 − $25 = $8. Break-even units = $296 ÷ $8 = 37 units.
5. A workshop has fixed costs of $306. Each product costs $24 in materials to make and sells for $41. How many units must be sold to break even?
18 units
Contribution per unit = $41 − $24 = $17. Break-even units = $306 ÷ $17 = 18 units.
6. A workshop has fixed costs of $770. Each product costs $10 in materials to make and sells for $21. How many units must be sold to break even?
70 units
Contribution per unit = $21 − $10 = $11. Break-even units = $770 ÷ $11 = 70 units.
7. A workshop has fixed costs of $1168. Each product costs $6 in materials to make and sells for $22. How many units must be sold to break even?
73 units
Contribution per unit = $22 − $6 = $16. Break-even units = $1168 ÷ $16 = 73 units.
8. A workshop has fixed costs of $280. Each product costs $9 in materials to make and sells for $16. How many units must be sold to break even?
40 units
Contribution per unit = $16 − $9 = $7. Break-even units = $280 ÷ $7 = 40 units.
9. A workshop has fixed costs of $473. Each product costs $23 in materials to make and sells for $34. How many units must be sold to break even?
43 units
Contribution per unit = $34 − $23 = $11. Break-even units = $473 ÷ $11 = 43 units.
10. A workshop has fixed costs of $252. Each product costs $5 in materials to make and sells for $19. How many units must be sold to break even?
18 units
Contribution per unit = $19 − $5 = $14. Break-even units = $252 ÷ $14 = 18 units.
11. A workshop has fixed costs of $66. Each product costs $24 in materials to make and sells for $27. How many units must be sold to break even?
22 units
Contribution per unit = $27 − $24 = $3. Break-even units = $66 ÷ $3 = 22 units.
12. A workshop has fixed costs of $672. Each product costs $12 in materials to make and sells for $26. How many units must be sold to break even?
48 units
Contribution per unit = $26 − $12 = $14. Break-even units = $672 ÷ $14 = 48 units.

12 questions · Seed 42 · 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 $208. Each product costs $20 in materials to make and sells for $33. How many units must be sold to break even?
$208 · $20 · $33 · Break-even units & fixed c…
2. A workshop has fixed costs of $780. Each product costs $25 in materials to make and sells for $45. How many units must be sold to break even?
$780 · $25 · $45 · Break-even units & fixed c…
3. A workshop has fixed costs of $52. Each product costs $20 in materials to make and sells for $24. How many units must be sold to break even?
$52 · $20 · $24 · Break-even units & fixed c…
4. A workshop has fixed costs of $296. Each product costs $25 in materials to make and sells for $33. How many units must be sold to break even?
$296 · $25 · $33 · Break-even units & fixed c…
5. A workshop has fixed costs of $306. Each product costs $24 in materials to make and sells for $41. How many units must be sold to break even?
$306 · $24 · $41 · Break-even units & fixed c…
6. A workshop has fixed costs of $770. Each product costs $10 in materials to make and sells for $21. How many units must be sold to break even?
$770 · $10 · $21 · Break-even units & fixed c…
7. A workshop has fixed costs of $1168. Each product costs $6 in materials to make and sells for $22. How many units must be sold to break even?
$1168 · $6 · $22 · Break-even units & fixed c…
8. A workshop has fixed costs of $280. Each product costs $9 in materials to make and sells for $16. How many units must be sold to break even?
$280 · $9 · $16 · Break-even units & fixed c…
9. A workshop has fixed costs of $473. Each product costs $23 in materials to make and sells for $34. How many units must be sold to break even?
$473 · $23 · $34 · Break-even units & fixed c…
10. A workshop has fixed costs of $252. Each product costs $5 in materials to make and sells for $19. How many units must be sold to break even?
$252 · $5 · $19 · Break-even units & fixed c…
11. A workshop has fixed costs of $66. Each product costs $24 in materials to make and sells for $27. How many units must be sold to break even?
$66 · $24 · $27 · Break-even units & fixed c…
12. A workshop has fixed costs of $672. Each product costs $12 in materials to make and sells for $26. How many units must be sold to break even?
$672 · $12 · $26 · Break-even units & fixed c…

12 questions · Seed 42 · 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 $208. Each product costs $20 in materials to make and sells for $33. How many units must be sold to break even?
16 units
Contribution per unit = $33 − $20 = $13. Break-even units = $208 ÷ $13 = 16 units.
2. A workshop has fixed costs of $780. Each product costs $25 in materials to make and sells for $45. How many units must be sold to break even?
39 units
Contribution per unit = $45 − $25 = $20. Break-even units = $780 ÷ $20 = 39 units.
3. A workshop has fixed costs of $52. Each product costs $20 in materials to make and sells for $24. How many units must be sold to break even?
13 units
Contribution per unit = $24 − $20 = $4. Break-even units = $52 ÷ $4 = 13 units.
4. A workshop has fixed costs of $296. Each product costs $25 in materials to make and sells for $33. How many units must be sold to break even?
37 units
Contribution per unit = $33 − $25 = $8. Break-even units = $296 ÷ $8 = 37 units.
5. A workshop has fixed costs of $306. Each product costs $24 in materials to make and sells for $41. How many units must be sold to break even?
18 units
Contribution per unit = $41 − $24 = $17. Break-even units = $306 ÷ $17 = 18 units.
6. A workshop has fixed costs of $770. Each product costs $10 in materials to make and sells for $21. How many units must be sold to break even?
70 units
Contribution per unit = $21 − $10 = $11. Break-even units = $770 ÷ $11 = 70 units.
7. A workshop has fixed costs of $1168. Each product costs $6 in materials to make and sells for $22. How many units must be sold to break even?
73 units
Contribution per unit = $22 − $6 = $16. Break-even units = $1168 ÷ $16 = 73 units.
8. A workshop has fixed costs of $280. Each product costs $9 in materials to make and sells for $16. How many units must be sold to break even?
40 units
Contribution per unit = $16 − $9 = $7. Break-even units = $280 ÷ $7 = 40 units.
9. A workshop has fixed costs of $473. Each product costs $23 in materials to make and sells for $34. How many units must be sold to break even?
43 units
Contribution per unit = $34 − $23 = $11. Break-even units = $473 ÷ $11 = 43 units.
10. A workshop has fixed costs of $252. Each product costs $5 in materials to make and sells for $19. How many units must be sold to break even?
18 units
Contribution per unit = $19 − $5 = $14. Break-even units = $252 ÷ $14 = 18 units.
11. A workshop has fixed costs of $66. Each product costs $24 in materials to make and sells for $27. How many units must be sold to break even?
22 units
Contribution per unit = $27 − $24 = $3. Break-even units = $66 ÷ $3 = 22 units.
12. A workshop has fixed costs of $672. Each product costs $12 in materials to make and sells for $26. How many units must be sold to break even?
48 units
Contribution per unit = $26 − $12 = $14. Break-even units = $672 ÷ $14 = 48 units.

12 questions · Seed 42 · Age guidance, not curriculum certification