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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 $639. Each product costs $15 in materials to make and sells for $24. How many units must be sold to break even?

    $639 · $15 · $24 · Break-even units & fixed c…
  2. 2. A workshop has fixed costs of $265. Each product costs $4 in materials to make and sells for $9. How many units must be sold to break even?

    $265 · $4 · $9 · Break-even units & fixed c…
  3. 3. A workshop has fixed costs of $198. Each product costs $14 in materials to make and sells for $32. How many units must be sold to break even?

    $198 · $14 · $32 · Break-even units & fixed c…
  4. 4. A workshop has fixed costs of $320. Each product costs $9 in materials to make and sells for $13. How many units must be sold to break even?

    $320 · $9 · $13 · Break-even units & fixed c…
  5. 5. A workshop has fixed costs of $726. Each product costs $17 in materials to make and sells for $28. How many units must be sold to break even?

    $726 · $17 · $28 · Break-even units & fixed c…
  6. 6. A workshop has fixed costs of $315. Each product costs $11 in materials to make and sells for $18. How many units must be sold to break even?

    $315 · $11 · $18 · Break-even units & fixed c…
  7. 7. A workshop has fixed costs of $768. Each product costs $23 in materials to make and sells for $39. How many units must be sold to break even?

    $768 · $23 · $39 · Break-even units & fixed c…
  8. 8. A workshop has fixed costs of $252. Each product costs $10 in materials to make and sells for $17. How many units must be sold to break even?

    $252 · $10 · $17 · Break-even units & fixed c…
  9. 9. A workshop has fixed costs of $672. Each product costs $23 in materials to make and sells for $35. How many units must be sold to break even?

    $672 · $23 · $35 · Break-even units & fixed c…
  10. 10. A workshop has fixed costs of $377. Each product costs $9 in materials to make and sells for $22. How many units must be sold to break even?

    $377 · $9 · $22 · Break-even units & fixed c…
  11. 11. A workshop has fixed costs of $141. Each product costs $17 in materials to make and sells for $20. How many units must be sold to break even?

    $141 · $17 · $20 · Break-even units & fixed c…
  12. 12. A workshop has fixed costs of $156. Each product costs $25 in materials to make and sells for $31. How many units must be sold to break even?

    $156 · $25 · $31 · Break-even units & fixed c…
12 questions · Seed 49 · 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 $639. Each product costs $15 in materials to make and sells for $24. How many units must be sold to break even?

    71 units

    Contribution per unit = $24 − $15 = $9. Break-even units = $639 ÷ $9 = 71 units.

  2. 2. A workshop has fixed costs of $265. Each product costs $4 in materials to make and sells for $9. How many units must be sold to break even?

    53 units

    Contribution per unit = $9 − $4 = $5. Break-even units = $265 ÷ $5 = 53 units.

  3. 3. A workshop has fixed costs of $198. Each product costs $14 in materials to make and sells for $32. How many units must be sold to break even?

    11 units

    Contribution per unit = $32 − $14 = $18. Break-even units = $198 ÷ $18 = 11 units.

  4. 4. A workshop has fixed costs of $320. Each product costs $9 in materials to make and sells for $13. How many units must be sold to break even?

    80 units

    Contribution per unit = $13 − $9 = $4. Break-even units = $320 ÷ $4 = 80 units.

  5. 5. A workshop has fixed costs of $726. Each product costs $17 in materials to make and sells for $28. How many units must be sold to break even?

    66 units

    Contribution per unit = $28 − $17 = $11. Break-even units = $726 ÷ $11 = 66 units.

  6. 6. A workshop has fixed costs of $315. Each product costs $11 in materials to make and sells for $18. How many units must be sold to break even?

    45 units

    Contribution per unit = $18 − $11 = $7. Break-even units = $315 ÷ $7 = 45 units.

  7. 7. A workshop has fixed costs of $768. Each product costs $23 in materials to make and sells for $39. How many units must be sold to break even?

    48 units

    Contribution per unit = $39 − $23 = $16. Break-even units = $768 ÷ $16 = 48 units.

  8. 8. A workshop has fixed costs of $252. Each product costs $10 in materials to make and sells for $17. How many units must be sold to break even?

    36 units

    Contribution per unit = $17 − $10 = $7. Break-even units = $252 ÷ $7 = 36 units.

  9. 9. A workshop has fixed costs of $672. Each product costs $23 in materials to make and sells for $35. How many units must be sold to break even?

    56 units

    Contribution per unit = $35 − $23 = $12. Break-even units = $672 ÷ $12 = 56 units.

  10. 10. A workshop has fixed costs of $377. Each product costs $9 in materials to make and sells for $22. How many units must be sold to break even?

    29 units

    Contribution per unit = $22 − $9 = $13. Break-even units = $377 ÷ $13 = 29 units.

  11. 11. A workshop has fixed costs of $141. Each product costs $17 in materials to make and sells for $20. How many units must be sold to break even?

    47 units

    Contribution per unit = $20 − $17 = $3. Break-even units = $141 ÷ $3 = 47 units.

  12. 12. A workshop has fixed costs of $156. Each product costs $25 in materials to make and sells for $31. How many units must be sold to break even?

    26 units

    Contribution per unit = $31 − $25 = $6. Break-even units = $156 ÷ $6 = 26 units.

12 questions · Seed 49 · Age guidance, not curriculum certification