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 $585. Each product costs $23 in materials to make and sells for $36. How many units must be sold to break even?
$585 · $23 · $36 · Break-even units & fixed c…
2. A workshop has fixed costs of $760. Each product costs $23 in materials to make and sells for $33. How many units must be sold to break even?
$760 · $23 · $33 · Break-even units & fixed c…
3. A workshop has fixed costs of $588. Each product costs $11 in materials to make and sells for $23. How many units must be sold to break even?
$588 · $11 · $23 · Break-even units & fixed c…
4. A workshop has fixed costs of $288. Each product costs $5 in materials to make and sells for $14. How many units must be sold to break even?
$288 · $5 · $14 · Break-even units & fixed c…
5. A workshop has fixed costs of $935. Each product costs $21 in materials to make and sells for $38. How many units must be sold to break even?
$935 · $21 · $38 · Break-even units & fixed c…
6. A workshop has fixed costs of $608. Each product costs $20 in materials to make and sells for $36. How many units must be sold to break even?
$608 · $20 · $36 · Break-even units & fixed c…
7. A workshop has fixed costs of $60. Each product costs $11 in materials to make and sells for $14. How many units must be sold to break even?
$60 · $11 · $14 · Break-even units & fixed c…
8. A workshop has fixed costs of $1224. Each product costs $6 in materials to make and sells for $23. How many units must be sold to break even?
$1224 · $6 · $23 · Break-even units & fixed c…
9. A workshop has fixed costs of $221. Each product costs $4 in materials to make and sells for $21. How many units must be sold to break even?
$221 · $4 · $21 · Break-even units & fixed c…
10. A workshop has fixed costs of $260. Each product costs $8 in materials to make and sells for $13. How many units must be sold to break even?
$260 · $8 · $13 · Break-even units & fixed c…
11. A workshop has fixed costs of $252. Each product costs $13 in materials to make and sells for $20. How many units must be sold to break even?
$252 · $13 · $20 · Break-even units & fixed c…
12. A workshop has fixed costs of $551. Each product costs $17 in materials to make and sells for $36. How many units must be sold to break even?
$551 · $17 · $36 · Break-even units & fixed c…

12 questions · Seed 44 · 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 $585. Each product costs $23 in materials to make and sells for $36. How many units must be sold to break even?
45 units
Contribution per unit = $36 − $23 = $13. Break-even units = $585 ÷ $13 = 45 units.
2. A workshop has fixed costs of $760. Each product costs $23 in materials to make and sells for $33. How many units must be sold to break even?
76 units
Contribution per unit = $33 − $23 = $10. Break-even units = $760 ÷ $10 = 76 units.
3. A workshop has fixed costs of $588. Each product costs $11 in materials to make and sells for $23. How many units must be sold to break even?
49 units
Contribution per unit = $23 − $11 = $12. Break-even units = $588 ÷ $12 = 49 units.
4. A workshop has fixed costs of $288. Each product costs $5 in materials to make and sells for $14. How many units must be sold to break even?
32 units
Contribution per unit = $14 − $5 = $9. Break-even units = $288 ÷ $9 = 32 units.
5. A workshop has fixed costs of $935. Each product costs $21 in materials to make and sells for $38. How many units must be sold to break even?
55 units
Contribution per unit = $38 − $21 = $17. Break-even units = $935 ÷ $17 = 55 units.
6. A workshop has fixed costs of $608. Each product costs $20 in materials to make and sells for $36. How many units must be sold to break even?
38 units
Contribution per unit = $36 − $20 = $16. Break-even units = $608 ÷ $16 = 38 units.
7. A workshop has fixed costs of $60. Each product costs $11 in materials to make and sells for $14. How many units must be sold to break even?
20 units
Contribution per unit = $14 − $11 = $3. Break-even units = $60 ÷ $3 = 20 units.
8. A workshop has fixed costs of $1224. Each product costs $6 in materials to make and sells for $23. How many units must be sold to break even?
72 units
Contribution per unit = $23 − $6 = $17. Break-even units = $1224 ÷ $17 = 72 units.
9. A workshop has fixed costs of $221. Each product costs $4 in materials to make and sells for $21. How many units must be sold to break even?
13 units
Contribution per unit = $21 − $4 = $17. Break-even units = $221 ÷ $17 = 13 units.
10. A workshop has fixed costs of $260. Each product costs $8 in materials to make and sells for $13. How many units must be sold to break even?
52 units
Contribution per unit = $13 − $8 = $5. Break-even units = $260 ÷ $5 = 52 units.
11. A workshop has fixed costs of $252. Each product costs $13 in materials to make and sells for $20. How many units must be sold to break even?
36 units
Contribution per unit = $20 − $13 = $7. Break-even units = $252 ÷ $7 = 36 units.
12. A workshop has fixed costs of $551. Each product costs $17 in materials to make and sells for $36. How many units must be sold to break even?
29 units
Contribution per unit = $36 − $17 = $19. Break-even units = $551 ÷ $19 = 29 units.

12 questions · Seed 44 · 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 $585. Each product costs $23 in materials to make and sells for $36. How many units must be sold to break even?
$585 · $23 · $36 · Break-even units & fixed c…
2. A workshop has fixed costs of $760. Each product costs $23 in materials to make and sells for $33. How many units must be sold to break even?
$760 · $23 · $33 · Break-even units & fixed c…
3. A workshop has fixed costs of $588. Each product costs $11 in materials to make and sells for $23. How many units must be sold to break even?
$588 · $11 · $23 · Break-even units & fixed c…
4. A workshop has fixed costs of $288. Each product costs $5 in materials to make and sells for $14. How many units must be sold to break even?
$288 · $5 · $14 · Break-even units & fixed c…
5. A workshop has fixed costs of $935. Each product costs $21 in materials to make and sells for $38. How many units must be sold to break even?
$935 · $21 · $38 · Break-even units & fixed c…
6. A workshop has fixed costs of $608. Each product costs $20 in materials to make and sells for $36. How many units must be sold to break even?
$608 · $20 · $36 · Break-even units & fixed c…
7. A workshop has fixed costs of $60. Each product costs $11 in materials to make and sells for $14. How many units must be sold to break even?
$60 · $11 · $14 · Break-even units & fixed c…
8. A workshop has fixed costs of $1224. Each product costs $6 in materials to make and sells for $23. How many units must be sold to break even?
$1224 · $6 · $23 · Break-even units & fixed c…
9. A workshop has fixed costs of $221. Each product costs $4 in materials to make and sells for $21. How many units must be sold to break even?
$221 · $4 · $21 · Break-even units & fixed c…
10. A workshop has fixed costs of $260. Each product costs $8 in materials to make and sells for $13. How many units must be sold to break even?
$260 · $8 · $13 · Break-even units & fixed c…
11. A workshop has fixed costs of $252. Each product costs $13 in materials to make and sells for $20. How many units must be sold to break even?
$252 · $13 · $20 · Break-even units & fixed c…
12. A workshop has fixed costs of $551. Each product costs $17 in materials to make and sells for $36. How many units must be sold to break even?
$551 · $17 · $36 · Break-even units & fixed c…

12 questions · Seed 44 · 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 $585. Each product costs $23 in materials to make and sells for $36. How many units must be sold to break even?
45 units
Contribution per unit = $36 − $23 = $13. Break-even units = $585 ÷ $13 = 45 units.
2. A workshop has fixed costs of $760. Each product costs $23 in materials to make and sells for $33. How many units must be sold to break even?
76 units
Contribution per unit = $33 − $23 = $10. Break-even units = $760 ÷ $10 = 76 units.
3. A workshop has fixed costs of $588. Each product costs $11 in materials to make and sells for $23. How many units must be sold to break even?
49 units
Contribution per unit = $23 − $11 = $12. Break-even units = $588 ÷ $12 = 49 units.
4. A workshop has fixed costs of $288. Each product costs $5 in materials to make and sells for $14. How many units must be sold to break even?
32 units
Contribution per unit = $14 − $5 = $9. Break-even units = $288 ÷ $9 = 32 units.
5. A workshop has fixed costs of $935. Each product costs $21 in materials to make and sells for $38. How many units must be sold to break even?
55 units
Contribution per unit = $38 − $21 = $17. Break-even units = $935 ÷ $17 = 55 units.
6. A workshop has fixed costs of $608. Each product costs $20 in materials to make and sells for $36. How many units must be sold to break even?
38 units
Contribution per unit = $36 − $20 = $16. Break-even units = $608 ÷ $16 = 38 units.
7. A workshop has fixed costs of $60. Each product costs $11 in materials to make and sells for $14. How many units must be sold to break even?
20 units
Contribution per unit = $14 − $11 = $3. Break-even units = $60 ÷ $3 = 20 units.
8. A workshop has fixed costs of $1224. Each product costs $6 in materials to make and sells for $23. How many units must be sold to break even?
72 units
Contribution per unit = $23 − $6 = $17. Break-even units = $1224 ÷ $17 = 72 units.
9. A workshop has fixed costs of $221. Each product costs $4 in materials to make and sells for $21. How many units must be sold to break even?
13 units
Contribution per unit = $21 − $4 = $17. Break-even units = $221 ÷ $17 = 13 units.
10. A workshop has fixed costs of $260. Each product costs $8 in materials to make and sells for $13. How many units must be sold to break even?
52 units
Contribution per unit = $13 − $8 = $5. Break-even units = $260 ÷ $5 = 52 units.
11. A workshop has fixed costs of $252. Each product costs $13 in materials to make and sells for $20. How many units must be sold to break even?
36 units
Contribution per unit = $20 − $13 = $7. Break-even units = $252 ÷ $7 = 36 units.
12. A workshop has fixed costs of $551. Each product costs $17 in materials to make and sells for $36. How many units must be sold to break even?
29 units
Contribution per unit = $36 − $17 = $19. Break-even units = $551 ÷ $19 = 29 units.

12 questions · Seed 44 · Age guidance, not curriculum certification