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 $408. Each product costs $9 in materials to make and sells for $21. How many units must be sold to break even?
$408 · $9 · $21 · Break-even units & fixed c…
2. A workshop has fixed costs of $174. Each product costs $8 in materials to make and sells for $14. How many units must be sold to break even?
$174 · $8 · $14 · Break-even units & fixed c…
3. A workshop has fixed costs of $918. Each product costs $14 in materials to make and sells for $31. How many units must be sold to break even?
$918 · $14 · $31 · Break-even units & fixed c…
4. A workshop has fixed costs of $360. Each product costs $17 in materials to make and sells for $23. How many units must be sold to break even?
$360 · $17 · $23 · Break-even units & fixed c…
5. A workshop has fixed costs of $1035. Each product costs $12 in materials to make and sells for $27. How many units must be sold to break even?
$1035 · $12 · $27 · Break-even units & fixed c…
6. A workshop has fixed costs of $84. Each product costs $16 in materials to make and sells for $20. How many units must be sold to break even?
$84 · $16 · $20 · Break-even units & fixed c…
7. A workshop has fixed costs of $700. Each product costs $13 in materials to make and sells for $33. How many units must be sold to break even?
$700 · $13 · $33 · Break-even units & fixed c…
8. A workshop has fixed costs of $240. Each product costs $8 in materials to make and sells for $28. How many units must be sold to break even?
$240 · $8 · $28 · Break-even units & fixed c…
9. A workshop has fixed costs of $268. Each product costs $16 in materials to make and sells for $20. How many units must be sold to break even?
$268 · $16 · $20 · Break-even units & fixed c…
10. A workshop has fixed costs of $284. Each product costs $16 in materials to make and sells for $20. How many units must be sold to break even?
$284 · $16 · $20 · Break-even units & fixed c…
11. A workshop has fixed costs of $345. Each product costs $8 in materials to make and sells for $13. How many units must be sold to break even?
$345 · $8 · $13 · Break-even units & fixed c…
12. A workshop has fixed costs of $648. Each product costs $23 in materials to make and sells for $32. How many units must be sold to break even?
$648 · $23 · $32 · Break-even units & fixed c…

12 questions · Seed 43 · 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 $408. Each product costs $9 in materials to make and sells for $21. How many units must be sold to break even?
34 units
Contribution per unit = $21 − $9 = $12. Break-even units = $408 ÷ $12 = 34 units.
2. A workshop has fixed costs of $174. Each product costs $8 in materials to make and sells for $14. How many units must be sold to break even?
29 units
Contribution per unit = $14 − $8 = $6. Break-even units = $174 ÷ $6 = 29 units.
3. A workshop has fixed costs of $918. Each product costs $14 in materials to make and sells for $31. How many units must be sold to break even?
54 units
Contribution per unit = $31 − $14 = $17. Break-even units = $918 ÷ $17 = 54 units.
4. A workshop has fixed costs of $360. Each product costs $17 in materials to make and sells for $23. How many units must be sold to break even?
60 units
Contribution per unit = $23 − $17 = $6. Break-even units = $360 ÷ $6 = 60 units.
5. A workshop has fixed costs of $1035. Each product costs $12 in materials to make and sells for $27. How many units must be sold to break even?
69 units
Contribution per unit = $27 − $12 = $15. Break-even units = $1035 ÷ $15 = 69 units.
6. A workshop has fixed costs of $84. Each product costs $16 in materials to make and sells for $20. How many units must be sold to break even?
21 units
Contribution per unit = $20 − $16 = $4. Break-even units = $84 ÷ $4 = 21 units.
7. A workshop has fixed costs of $700. Each product costs $13 in materials to make and sells for $33. How many units must be sold to break even?
35 units
Contribution per unit = $33 − $13 = $20. Break-even units = $700 ÷ $20 = 35 units.
8. A workshop has fixed costs of $240. Each product costs $8 in materials to make and sells for $28. How many units must be sold to break even?
12 units
Contribution per unit = $28 − $8 = $20. Break-even units = $240 ÷ $20 = 12 units.
9. A workshop has fixed costs of $268. Each product costs $16 in materials to make and sells for $20. How many units must be sold to break even?
67 units
Contribution per unit = $20 − $16 = $4. Break-even units = $268 ÷ $4 = 67 units.
10. A workshop has fixed costs of $284. Each product costs $16 in materials to make and sells for $20. How many units must be sold to break even?
71 units
Contribution per unit = $20 − $16 = $4. Break-even units = $284 ÷ $4 = 71 units.
11. A workshop has fixed costs of $345. Each product costs $8 in materials to make and sells for $13. How many units must be sold to break even?
69 units
Contribution per unit = $13 − $8 = $5. Break-even units = $345 ÷ $5 = 69 units.
12. A workshop has fixed costs of $648. Each product costs $23 in materials to make and sells for $32. How many units must be sold to break even?
72 units
Contribution per unit = $32 − $23 = $9. Break-even units = $648 ÷ $9 = 72 units.

12 questions · Seed 43 · 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 $408. Each product costs $9 in materials to make and sells for $21. How many units must be sold to break even?
$408 · $9 · $21 · Break-even units & fixed c…
2. A workshop has fixed costs of $174. Each product costs $8 in materials to make and sells for $14. How many units must be sold to break even?
$174 · $8 · $14 · Break-even units & fixed c…
3. A workshop has fixed costs of $918. Each product costs $14 in materials to make and sells for $31. How many units must be sold to break even?
$918 · $14 · $31 · Break-even units & fixed c…
4. A workshop has fixed costs of $360. Each product costs $17 in materials to make and sells for $23. How many units must be sold to break even?
$360 · $17 · $23 · Break-even units & fixed c…
5. A workshop has fixed costs of $1035. Each product costs $12 in materials to make and sells for $27. How many units must be sold to break even?
$1035 · $12 · $27 · Break-even units & fixed c…
6. A workshop has fixed costs of $84. Each product costs $16 in materials to make and sells for $20. How many units must be sold to break even?
$84 · $16 · $20 · Break-even units & fixed c…
7. A workshop has fixed costs of $700. Each product costs $13 in materials to make and sells for $33. How many units must be sold to break even?
$700 · $13 · $33 · Break-even units & fixed c…
8. A workshop has fixed costs of $240. Each product costs $8 in materials to make and sells for $28. How many units must be sold to break even?
$240 · $8 · $28 · Break-even units & fixed c…
9. A workshop has fixed costs of $268. Each product costs $16 in materials to make and sells for $20. How many units must be sold to break even?
$268 · $16 · $20 · Break-even units & fixed c…
10. A workshop has fixed costs of $284. Each product costs $16 in materials to make and sells for $20. How many units must be sold to break even?
$284 · $16 · $20 · Break-even units & fixed c…
11. A workshop has fixed costs of $345. Each product costs $8 in materials to make and sells for $13. How many units must be sold to break even?
$345 · $8 · $13 · Break-even units & fixed c…
12. A workshop has fixed costs of $648. Each product costs $23 in materials to make and sells for $32. How many units must be sold to break even?
$648 · $23 · $32 · Break-even units & fixed c…

12 questions · Seed 43 · 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 $408. Each product costs $9 in materials to make and sells for $21. How many units must be sold to break even?
34 units
Contribution per unit = $21 − $9 = $12. Break-even units = $408 ÷ $12 = 34 units.
2. A workshop has fixed costs of $174. Each product costs $8 in materials to make and sells for $14. How many units must be sold to break even?
29 units
Contribution per unit = $14 − $8 = $6. Break-even units = $174 ÷ $6 = 29 units.
3. A workshop has fixed costs of $918. Each product costs $14 in materials to make and sells for $31. How many units must be sold to break even?
54 units
Contribution per unit = $31 − $14 = $17. Break-even units = $918 ÷ $17 = 54 units.
4. A workshop has fixed costs of $360. Each product costs $17 in materials to make and sells for $23. How many units must be sold to break even?
60 units
Contribution per unit = $23 − $17 = $6. Break-even units = $360 ÷ $6 = 60 units.
5. A workshop has fixed costs of $1035. Each product costs $12 in materials to make and sells for $27. How many units must be sold to break even?
69 units
Contribution per unit = $27 − $12 = $15. Break-even units = $1035 ÷ $15 = 69 units.
6. A workshop has fixed costs of $84. Each product costs $16 in materials to make and sells for $20. How many units must be sold to break even?
21 units
Contribution per unit = $20 − $16 = $4. Break-even units = $84 ÷ $4 = 21 units.
7. A workshop has fixed costs of $700. Each product costs $13 in materials to make and sells for $33. How many units must be sold to break even?
35 units
Contribution per unit = $33 − $13 = $20. Break-even units = $700 ÷ $20 = 35 units.
8. A workshop has fixed costs of $240. Each product costs $8 in materials to make and sells for $28. How many units must be sold to break even?
12 units
Contribution per unit = $28 − $8 = $20. Break-even units = $240 ÷ $20 = 12 units.
9. A workshop has fixed costs of $268. Each product costs $16 in materials to make and sells for $20. How many units must be sold to break even?
67 units
Contribution per unit = $20 − $16 = $4. Break-even units = $268 ÷ $4 = 67 units.
10. A workshop has fixed costs of $284. Each product costs $16 in materials to make and sells for $20. How many units must be sold to break even?
71 units
Contribution per unit = $20 − $16 = $4. Break-even units = $284 ÷ $4 = 71 units.
11. A workshop has fixed costs of $345. Each product costs $8 in materials to make and sells for $13. How many units must be sold to break even?
69 units
Contribution per unit = $13 − $8 = $5. Break-even units = $345 ÷ $5 = 69 units.
12. A workshop has fixed costs of $648. Each product costs $23 in materials to make and sells for $32. How many units must be sold to break even?
72 units
Contribution per unit = $32 − $23 = $9. Break-even units = $648 ÷ $9 = 72 units.

12 questions · Seed 43 · Age guidance, not curriculum certification