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 $375. Each product costs $8 in materials to make and sells for $13. How many units must be sold to break even?
$375 · $8 · $13 · Break-even units & fixed c…
2. A workshop has fixed costs of $196. Each product costs $21 in materials to make and sells for $28. How many units must be sold to break even?
$196 · $21 · $28 · Break-even units & fixed c…
3. A workshop has fixed costs of $201. Each product costs $4 in materials to make and sells for $7. How many units must be sold to break even?
$201 · $4 · $7 · Break-even units & fixed c…
4. A workshop has fixed costs of $672. Each product costs $24 in materials to make and sells for $38. How many units must be sold to break even?
$672 · $24 · $38 · Break-even units & fixed c…
5. A workshop has fixed costs of $1014. Each product costs $5 in materials to make and sells for $18. How many units must be sold to break even?
$1014 · $5 · $18 · Break-even units & fixed c…
6. A workshop has fixed costs of $627. Each product costs $21 in materials to make and sells for $40. How many units must be sold to break even?
$627 · $21 · $40 · Break-even units & fixed c…
7. A workshop has fixed costs of $1480. Each product costs $12 in materials to make and sells for $32. How many units must be sold to break even?
$1480 · $12 · $32 · Break-even units & fixed c…
8. A workshop has fixed costs of $93. Each product costs $10 in materials to make and sells for $13. How many units must be sold to break even?
$93 · $10 · $13 · Break-even units & fixed c…
9. A workshop has fixed costs of $1350. Each product costs $13 in materials to make and sells for $31. How many units must be sold to break even?
$1350 · $13 · $31 · Break-even units & fixed c…
10. A workshop has fixed costs of $268. Each product costs $14 in materials to make and sells for $18. How many units must be sold to break even?
$268 · $14 · $18 · Break-even units & fixed c…
11. A workshop has fixed costs of $1152. Each product costs $4 in materials to make and sells for $22. How many units must be sold to break even?
$1152 · $4 · $22 · Break-even units & fixed c…
12. A workshop has fixed costs of $322. Each product costs $10 in materials to make and sells for $24. How many units must be sold to break even?
$322 · $10 · $24 · Break-even units & fixed c…

12 questions · Seed 52 · 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 $375. Each product costs $8 in materials to make and sells for $13. How many units must be sold to break even?
75 units
Contribution per unit = $13 − $8 = $5. Break-even units = $375 ÷ $5 = 75 units.
2. A workshop has fixed costs of $196. Each product costs $21 in materials to make and sells for $28. How many units must be sold to break even?
28 units
Contribution per unit = $28 − $21 = $7. Break-even units = $196 ÷ $7 = 28 units.
3. A workshop has fixed costs of $201. Each product costs $4 in materials to make and sells for $7. How many units must be sold to break even?
67 units
Contribution per unit = $7 − $4 = $3. Break-even units = $201 ÷ $3 = 67 units.
4. A workshop has fixed costs of $672. Each product costs $24 in materials to make and sells for $38. How many units must be sold to break even?
48 units
Contribution per unit = $38 − $24 = $14. Break-even units = $672 ÷ $14 = 48 units.
5. A workshop has fixed costs of $1014. Each product costs $5 in materials to make and sells for $18. How many units must be sold to break even?
78 units
Contribution per unit = $18 − $5 = $13. Break-even units = $1014 ÷ $13 = 78 units.
6. A workshop has fixed costs of $627. Each product costs $21 in materials to make and sells for $40. How many units must be sold to break even?
33 units
Contribution per unit = $40 − $21 = $19. Break-even units = $627 ÷ $19 = 33 units.
7. A workshop has fixed costs of $1480. Each product costs $12 in materials to make and sells for $32. How many units must be sold to break even?
74 units
Contribution per unit = $32 − $12 = $20. Break-even units = $1480 ÷ $20 = 74 units.
8. A workshop has fixed costs of $93. Each product costs $10 in materials to make and sells for $13. How many units must be sold to break even?
31 units
Contribution per unit = $13 − $10 = $3. Break-even units = $93 ÷ $3 = 31 units.
9. A workshop has fixed costs of $1350. Each product costs $13 in materials to make and sells for $31. How many units must be sold to break even?
75 units
Contribution per unit = $31 − $13 = $18. Break-even units = $1350 ÷ $18 = 75 units.
10. A workshop has fixed costs of $268. Each product costs $14 in materials to make and sells for $18. How many units must be sold to break even?
67 units
Contribution per unit = $18 − $14 = $4. Break-even units = $268 ÷ $4 = 67 units.
11. A workshop has fixed costs of $1152. Each product costs $4 in materials to make and sells for $22. How many units must be sold to break even?
64 units
Contribution per unit = $22 − $4 = $18. Break-even units = $1152 ÷ $18 = 64 units.
12. A workshop has fixed costs of $322. Each product costs $10 in materials to make and sells for $24. How many units must be sold to break even?
23 units
Contribution per unit = $24 − $10 = $14. Break-even units = $322 ÷ $14 = 23 units.

12 questions · Seed 52 · 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 $375. Each product costs $8 in materials to make and sells for $13. How many units must be sold to break even?
$375 · $8 · $13 · Break-even units & fixed c…
2. A workshop has fixed costs of $196. Each product costs $21 in materials to make and sells for $28. How many units must be sold to break even?
$196 · $21 · $28 · Break-even units & fixed c…
3. A workshop has fixed costs of $201. Each product costs $4 in materials to make and sells for $7. How many units must be sold to break even?
$201 · $4 · $7 · Break-even units & fixed c…
4. A workshop has fixed costs of $672. Each product costs $24 in materials to make and sells for $38. How many units must be sold to break even?
$672 · $24 · $38 · Break-even units & fixed c…
5. A workshop has fixed costs of $1014. Each product costs $5 in materials to make and sells for $18. How many units must be sold to break even?
$1014 · $5 · $18 · Break-even units & fixed c…
6. A workshop has fixed costs of $627. Each product costs $21 in materials to make and sells for $40. How many units must be sold to break even?
$627 · $21 · $40 · Break-even units & fixed c…
7. A workshop has fixed costs of $1480. Each product costs $12 in materials to make and sells for $32. How many units must be sold to break even?
$1480 · $12 · $32 · Break-even units & fixed c…
8. A workshop has fixed costs of $93. Each product costs $10 in materials to make and sells for $13. How many units must be sold to break even?
$93 · $10 · $13 · Break-even units & fixed c…
9. A workshop has fixed costs of $1350. Each product costs $13 in materials to make and sells for $31. How many units must be sold to break even?
$1350 · $13 · $31 · Break-even units & fixed c…
10. A workshop has fixed costs of $268. Each product costs $14 in materials to make and sells for $18. How many units must be sold to break even?
$268 · $14 · $18 · Break-even units & fixed c…
11. A workshop has fixed costs of $1152. Each product costs $4 in materials to make and sells for $22. How many units must be sold to break even?
$1152 · $4 · $22 · Break-even units & fixed c…
12. A workshop has fixed costs of $322. Each product costs $10 in materials to make and sells for $24. How many units must be sold to break even?
$322 · $10 · $24 · Break-even units & fixed c…

12 questions · Seed 52 · 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 $375. Each product costs $8 in materials to make and sells for $13. How many units must be sold to break even?
75 units
Contribution per unit = $13 − $8 = $5. Break-even units = $375 ÷ $5 = 75 units.
2. A workshop has fixed costs of $196. Each product costs $21 in materials to make and sells for $28. How many units must be sold to break even?
28 units
Contribution per unit = $28 − $21 = $7. Break-even units = $196 ÷ $7 = 28 units.
3. A workshop has fixed costs of $201. Each product costs $4 in materials to make and sells for $7. How many units must be sold to break even?
67 units
Contribution per unit = $7 − $4 = $3. Break-even units = $201 ÷ $3 = 67 units.
4. A workshop has fixed costs of $672. Each product costs $24 in materials to make and sells for $38. How many units must be sold to break even?
48 units
Contribution per unit = $38 − $24 = $14. Break-even units = $672 ÷ $14 = 48 units.
5. A workshop has fixed costs of $1014. Each product costs $5 in materials to make and sells for $18. How many units must be sold to break even?
78 units
Contribution per unit = $18 − $5 = $13. Break-even units = $1014 ÷ $13 = 78 units.
6. A workshop has fixed costs of $627. Each product costs $21 in materials to make and sells for $40. How many units must be sold to break even?
33 units
Contribution per unit = $40 − $21 = $19. Break-even units = $627 ÷ $19 = 33 units.
7. A workshop has fixed costs of $1480. Each product costs $12 in materials to make and sells for $32. How many units must be sold to break even?
74 units
Contribution per unit = $32 − $12 = $20. Break-even units = $1480 ÷ $20 = 74 units.
8. A workshop has fixed costs of $93. Each product costs $10 in materials to make and sells for $13. How many units must be sold to break even?
31 units
Contribution per unit = $13 − $10 = $3. Break-even units = $93 ÷ $3 = 31 units.
9. A workshop has fixed costs of $1350. Each product costs $13 in materials to make and sells for $31. How many units must be sold to break even?
75 units
Contribution per unit = $31 − $13 = $18. Break-even units = $1350 ÷ $18 = 75 units.
10. A workshop has fixed costs of $268. Each product costs $14 in materials to make and sells for $18. How many units must be sold to break even?
67 units
Contribution per unit = $18 − $14 = $4. Break-even units = $268 ÷ $4 = 67 units.
11. A workshop has fixed costs of $1152. Each product costs $4 in materials to make and sells for $22. How many units must be sold to break even?
64 units
Contribution per unit = $22 − $4 = $18. Break-even units = $1152 ÷ $18 = 64 units.
12. A workshop has fixed costs of $322. Each product costs $10 in materials to make and sells for $24. How many units must be sold to break even?
23 units
Contribution per unit = $24 − $10 = $14. Break-even units = $322 ÷ $14 = 23 units.

12 questions · Seed 52 · Age guidance, not curriculum certification