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 $252. Each product costs $18 in materials to make and sells for $24. How many units must be sold to break even?
$252 · $18 · $24 · Break-even units & fixed c…
2. A workshop has fixed costs of $290. Each product costs $22 in materials to make and sells for $32. How many units must be sold to break even?
$290 · $22 · $32 · Break-even units & fixed c…
3. A workshop has fixed costs of $276. Each product costs $7 in materials to make and sells for $13. How many units must be sold to break even?
$276 · $7 · $13 · Break-even units & fixed c…
4. A workshop has fixed costs of $176. Each product costs $17 in materials to make and sells for $21. How many units must be sold to break even?
$176 · $17 · $21 · Break-even units & fixed c…
5. A workshop has fixed costs of $1060. Each product costs $6 in materials to make and sells for $26. How many units must be sold to break even?
$1060 · $6 · $26 · Break-even units & fixed c…
6. A workshop has fixed costs of $1026. Each product costs $23 in materials to make and sells for $41. How many units must be sold to break even?
$1026 · $23 · $41 · Break-even units & fixed c…
7. A workshop has fixed costs of $493. Each product costs $20 in materials to make and sells for $37. How many units must be sold to break even?
$493 · $20 · $37 · Break-even units & fixed c…
8. A workshop has fixed costs of $200. Each product costs $19 in materials to make and sells for $24. How many units must be sold to break even?
$200 · $19 · $24 · Break-even units & fixed c…
9. A workshop has fixed costs of $918. Each product costs $8 in materials to make and sells for $26. How many units must be sold to break even?
$918 · $8 · $26 · Break-even units & fixed c…
10. A workshop has fixed costs of $885. Each product costs $25 in materials to make and sells for $40. How many units must be sold to break even?
$885 · $25 · $40 · Break-even units & fixed c…
11. A workshop has fixed costs of $140. Each product costs $23 in materials to make and sells for $30. How many units must be sold to break even?
$140 · $23 · $30 · Break-even units & fixed c…
12. A workshop has fixed costs of $352. Each product costs $22 in materials to make and sells for $33. How many units must be sold to break even?
$352 · $22 · $33 · Break-even units & fixed c…

12 questions · Seed 50 · 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 $252. Each product costs $18 in materials to make and sells for $24. How many units must be sold to break even?
42 units
Contribution per unit = $24 − $18 = $6. Break-even units = $252 ÷ $6 = 42 units.
2. A workshop has fixed costs of $290. Each product costs $22 in materials to make and sells for $32. How many units must be sold to break even?
29 units
Contribution per unit = $32 − $22 = $10. Break-even units = $290 ÷ $10 = 29 units.
3. A workshop has fixed costs of $276. Each product costs $7 in materials to make and sells for $13. How many units must be sold to break even?
46 units
Contribution per unit = $13 − $7 = $6. Break-even units = $276 ÷ $6 = 46 units.
4. A workshop has fixed costs of $176. Each product costs $17 in materials to make and sells for $21. How many units must be sold to break even?
44 units
Contribution per unit = $21 − $17 = $4. Break-even units = $176 ÷ $4 = 44 units.
5. A workshop has fixed costs of $1060. Each product costs $6 in materials to make and sells for $26. How many units must be sold to break even?
53 units
Contribution per unit = $26 − $6 = $20. Break-even units = $1060 ÷ $20 = 53 units.
6. A workshop has fixed costs of $1026. Each product costs $23 in materials to make and sells for $41. How many units must be sold to break even?
57 units
Contribution per unit = $41 − $23 = $18. Break-even units = $1026 ÷ $18 = 57 units.
7. A workshop has fixed costs of $493. Each product costs $20 in materials to make and sells for $37. How many units must be sold to break even?
29 units
Contribution per unit = $37 − $20 = $17. Break-even units = $493 ÷ $17 = 29 units.
8. A workshop has fixed costs of $200. Each product costs $19 in materials to make and sells for $24. How many units must be sold to break even?
40 units
Contribution per unit = $24 − $19 = $5. Break-even units = $200 ÷ $5 = 40 units.
9. A workshop has fixed costs of $918. Each product costs $8 in materials to make and sells for $26. How many units must be sold to break even?
51 units
Contribution per unit = $26 − $8 = $18. Break-even units = $918 ÷ $18 = 51 units.
10. A workshop has fixed costs of $885. Each product costs $25 in materials to make and sells for $40. How many units must be sold to break even?
59 units
Contribution per unit = $40 − $25 = $15. Break-even units = $885 ÷ $15 = 59 units.
11. A workshop has fixed costs of $140. Each product costs $23 in materials to make and sells for $30. How many units must be sold to break even?
20 units
Contribution per unit = $30 − $23 = $7. Break-even units = $140 ÷ $7 = 20 units.
12. A workshop has fixed costs of $352. Each product costs $22 in materials to make and sells for $33. How many units must be sold to break even?
32 units
Contribution per unit = $33 − $22 = $11. Break-even units = $352 ÷ $11 = 32 units.

12 questions · Seed 50 · 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 $252. Each product costs $18 in materials to make and sells for $24. How many units must be sold to break even?
$252 · $18 · $24 · Break-even units & fixed c…
2. A workshop has fixed costs of $290. Each product costs $22 in materials to make and sells for $32. How many units must be sold to break even?
$290 · $22 · $32 · Break-even units & fixed c…
3. A workshop has fixed costs of $276. Each product costs $7 in materials to make and sells for $13. How many units must be sold to break even?
$276 · $7 · $13 · Break-even units & fixed c…
4. A workshop has fixed costs of $176. Each product costs $17 in materials to make and sells for $21. How many units must be sold to break even?
$176 · $17 · $21 · Break-even units & fixed c…
5. A workshop has fixed costs of $1060. Each product costs $6 in materials to make and sells for $26. How many units must be sold to break even?
$1060 · $6 · $26 · Break-even units & fixed c…
6. A workshop has fixed costs of $1026. Each product costs $23 in materials to make and sells for $41. How many units must be sold to break even?
$1026 · $23 · $41 · Break-even units & fixed c…
7. A workshop has fixed costs of $493. Each product costs $20 in materials to make and sells for $37. How many units must be sold to break even?
$493 · $20 · $37 · Break-even units & fixed c…
8. A workshop has fixed costs of $200. Each product costs $19 in materials to make and sells for $24. How many units must be sold to break even?
$200 · $19 · $24 · Break-even units & fixed c…
9. A workshop has fixed costs of $918. Each product costs $8 in materials to make and sells for $26. How many units must be sold to break even?
$918 · $8 · $26 · Break-even units & fixed c…
10. A workshop has fixed costs of $885. Each product costs $25 in materials to make and sells for $40. How many units must be sold to break even?
$885 · $25 · $40 · Break-even units & fixed c…
11. A workshop has fixed costs of $140. Each product costs $23 in materials to make and sells for $30. How many units must be sold to break even?
$140 · $23 · $30 · Break-even units & fixed c…
12. A workshop has fixed costs of $352. Each product costs $22 in materials to make and sells for $33. How many units must be sold to break even?
$352 · $22 · $33 · Break-even units & fixed c…

12 questions · Seed 50 · 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 $252. Each product costs $18 in materials to make and sells for $24. How many units must be sold to break even?
42 units
Contribution per unit = $24 − $18 = $6. Break-even units = $252 ÷ $6 = 42 units.
2. A workshop has fixed costs of $290. Each product costs $22 in materials to make and sells for $32. How many units must be sold to break even?
29 units
Contribution per unit = $32 − $22 = $10. Break-even units = $290 ÷ $10 = 29 units.
3. A workshop has fixed costs of $276. Each product costs $7 in materials to make and sells for $13. How many units must be sold to break even?
46 units
Contribution per unit = $13 − $7 = $6. Break-even units = $276 ÷ $6 = 46 units.
4. A workshop has fixed costs of $176. Each product costs $17 in materials to make and sells for $21. How many units must be sold to break even?
44 units
Contribution per unit = $21 − $17 = $4. Break-even units = $176 ÷ $4 = 44 units.
5. A workshop has fixed costs of $1060. Each product costs $6 in materials to make and sells for $26. How many units must be sold to break even?
53 units
Contribution per unit = $26 − $6 = $20. Break-even units = $1060 ÷ $20 = 53 units.
6. A workshop has fixed costs of $1026. Each product costs $23 in materials to make and sells for $41. How many units must be sold to break even?
57 units
Contribution per unit = $41 − $23 = $18. Break-even units = $1026 ÷ $18 = 57 units.
7. A workshop has fixed costs of $493. Each product costs $20 in materials to make and sells for $37. How many units must be sold to break even?
29 units
Contribution per unit = $37 − $20 = $17. Break-even units = $493 ÷ $17 = 29 units.
8. A workshop has fixed costs of $200. Each product costs $19 in materials to make and sells for $24. How many units must be sold to break even?
40 units
Contribution per unit = $24 − $19 = $5. Break-even units = $200 ÷ $5 = 40 units.
9. A workshop has fixed costs of $918. Each product costs $8 in materials to make and sells for $26. How many units must be sold to break even?
51 units
Contribution per unit = $26 − $8 = $18. Break-even units = $918 ÷ $18 = 51 units.
10. A workshop has fixed costs of $885. Each product costs $25 in materials to make and sells for $40. How many units must be sold to break even?
59 units
Contribution per unit = $40 − $25 = $15. Break-even units = $885 ÷ $15 = 59 units.
11. A workshop has fixed costs of $140. Each product costs $23 in materials to make and sells for $30. How many units must be sold to break even?
20 units
Contribution per unit = $30 − $23 = $7. Break-even units = $140 ÷ $7 = 20 units.
12. A workshop has fixed costs of $352. Each product costs $22 in materials to make and sells for $33. How many units must be sold to break even?
32 units
Contribution per unit = $33 − $22 = $11. Break-even units = $352 ÷ $11 = 32 units.

12 questions · Seed 50 · Age guidance, not curriculum certification