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 $456. Each product costs $11 in materials to make and sells for $30. How many units must be sold to break even?
$456 · $11 · $30 · Break-even units & fixed c…
2. A workshop has fixed costs of $144. Each product costs $15 in materials to make and sells for $24. How many units must be sold to break even?
$144 · $15 · $24 · Break-even units & fixed c…
3. A workshop has fixed costs of $414. Each product costs $24 in materials to make and sells for $30. How many units must be sold to break even?
$414 · $24 · $30 · Break-even units & fixed c…
4. A workshop has fixed costs of $1224. Each product costs $16 in materials to make and sells for $34. How many units must be sold to break even?
$1224 · $16 · $34 · Break-even units & fixed c…
5. A workshop has fixed costs of $140. Each product costs $17 in materials to make and sells for $31. How many units must be sold to break even?
$140 · $17 · $31 · Break-even units & fixed c…
6. A workshop has fixed costs of $204. Each product costs $4 in materials to make and sells for $10. How many units must be sold to break even?
$204 · $4 · $10 · Break-even units & fixed c…
7. A workshop has fixed costs of $950. Each product costs $22 in materials to make and sells for $41. How many units must be sold to break even?
$950 · $22 · $41 · Break-even units & fixed c…
8. A workshop has fixed costs of $252. Each product costs $18 in materials to make and sells for $25. How many units must be sold to break even?
$252 · $18 · $25 · Break-even units & fixed c…
9. A workshop has fixed costs of $70. Each product costs $5 in materials to make and sells for $12. How many units must be sold to break even?
$70 · $5 · $12 · Break-even units & fixed c…
10. A workshop has fixed costs of $558. Each product costs $16 in materials to make and sells for $25. How many units must be sold to break even?
$558 · $16 · $25 · Break-even units & fixed c…
11. A workshop has fixed costs of $826. Each product costs $7 in materials to make and sells for $21. How many units must be sold to break even?
$826 · $7 · $21 · Break-even units & fixed c…
12. A workshop has fixed costs of $420. Each product costs $8 in materials to make and sells for $15. How many units must be sold to break even?
$420 · $8 · $15 · Break-even units & fixed c…

12 questions · Seed 53 · 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 $456. Each product costs $11 in materials to make and sells for $30. How many units must be sold to break even?
24 units
Contribution per unit = $30 − $11 = $19. Break-even units = $456 ÷ $19 = 24 units.
2. A workshop has fixed costs of $144. Each product costs $15 in materials to make and sells for $24. How many units must be sold to break even?
16 units
Contribution per unit = $24 − $15 = $9. Break-even units = $144 ÷ $9 = 16 units.
3. A workshop has fixed costs of $414. Each product costs $24 in materials to make and sells for $30. How many units must be sold to break even?
69 units
Contribution per unit = $30 − $24 = $6. Break-even units = $414 ÷ $6 = 69 units.
4. A workshop has fixed costs of $1224. Each product costs $16 in materials to make and sells for $34. How many units must be sold to break even?
68 units
Contribution per unit = $34 − $16 = $18. Break-even units = $1224 ÷ $18 = 68 units.
5. A workshop has fixed costs of $140. Each product costs $17 in materials to make and sells for $31. How many units must be sold to break even?
10 units
Contribution per unit = $31 − $17 = $14. Break-even units = $140 ÷ $14 = 10 units.
6. A workshop has fixed costs of $204. Each product costs $4 in materials to make and sells for $10. How many units must be sold to break even?
34 units
Contribution per unit = $10 − $4 = $6. Break-even units = $204 ÷ $6 = 34 units.
7. A workshop has fixed costs of $950. Each product costs $22 in materials to make and sells for $41. How many units must be sold to break even?
50 units
Contribution per unit = $41 − $22 = $19. Break-even units = $950 ÷ $19 = 50 units.
8. A workshop has fixed costs of $252. Each product costs $18 in materials to make and sells for $25. How many units must be sold to break even?
36 units
Contribution per unit = $25 − $18 = $7. Break-even units = $252 ÷ $7 = 36 units.
9. A workshop has fixed costs of $70. Each product costs $5 in materials to make and sells for $12. How many units must be sold to break even?
10 units
Contribution per unit = $12 − $5 = $7. Break-even units = $70 ÷ $7 = 10 units.
10. A workshop has fixed costs of $558. Each product costs $16 in materials to make and sells for $25. How many units must be sold to break even?
62 units
Contribution per unit = $25 − $16 = $9. Break-even units = $558 ÷ $9 = 62 units.
11. A workshop has fixed costs of $826. Each product costs $7 in materials to make and sells for $21. How many units must be sold to break even?
59 units
Contribution per unit = $21 − $7 = $14. Break-even units = $826 ÷ $14 = 59 units.
12. A workshop has fixed costs of $420. Each product costs $8 in materials to make and sells for $15. How many units must be sold to break even?
60 units
Contribution per unit = $15 − $8 = $7. Break-even units = $420 ÷ $7 = 60 units.

12 questions · Seed 53 · 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 $456. Each product costs $11 in materials to make and sells for $30. How many units must be sold to break even?
$456 · $11 · $30 · Break-even units & fixed c…
2. A workshop has fixed costs of $144. Each product costs $15 in materials to make and sells for $24. How many units must be sold to break even?
$144 · $15 · $24 · Break-even units & fixed c…
3. A workshop has fixed costs of $414. Each product costs $24 in materials to make and sells for $30. How many units must be sold to break even?
$414 · $24 · $30 · Break-even units & fixed c…
4. A workshop has fixed costs of $1224. Each product costs $16 in materials to make and sells for $34. How many units must be sold to break even?
$1224 · $16 · $34 · Break-even units & fixed c…
5. A workshop has fixed costs of $140. Each product costs $17 in materials to make and sells for $31. How many units must be sold to break even?
$140 · $17 · $31 · Break-even units & fixed c…
6. A workshop has fixed costs of $204. Each product costs $4 in materials to make and sells for $10. How many units must be sold to break even?
$204 · $4 · $10 · Break-even units & fixed c…
7. A workshop has fixed costs of $950. Each product costs $22 in materials to make and sells for $41. How many units must be sold to break even?
$950 · $22 · $41 · Break-even units & fixed c…
8. A workshop has fixed costs of $252. Each product costs $18 in materials to make and sells for $25. How many units must be sold to break even?
$252 · $18 · $25 · Break-even units & fixed c…
9. A workshop has fixed costs of $70. Each product costs $5 in materials to make and sells for $12. How many units must be sold to break even?
$70 · $5 · $12 · Break-even units & fixed c…
10. A workshop has fixed costs of $558. Each product costs $16 in materials to make and sells for $25. How many units must be sold to break even?
$558 · $16 · $25 · Break-even units & fixed c…
11. A workshop has fixed costs of $826. Each product costs $7 in materials to make and sells for $21. How many units must be sold to break even?
$826 · $7 · $21 · Break-even units & fixed c…
12. A workshop has fixed costs of $420. Each product costs $8 in materials to make and sells for $15. How many units must be sold to break even?
$420 · $8 · $15 · Break-even units & fixed c…

12 questions · Seed 53 · 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 $456. Each product costs $11 in materials to make and sells for $30. How many units must be sold to break even?
24 units
Contribution per unit = $30 − $11 = $19. Break-even units = $456 ÷ $19 = 24 units.
2. A workshop has fixed costs of $144. Each product costs $15 in materials to make and sells for $24. How many units must be sold to break even?
16 units
Contribution per unit = $24 − $15 = $9. Break-even units = $144 ÷ $9 = 16 units.
3. A workshop has fixed costs of $414. Each product costs $24 in materials to make and sells for $30. How many units must be sold to break even?
69 units
Contribution per unit = $30 − $24 = $6. Break-even units = $414 ÷ $6 = 69 units.
4. A workshop has fixed costs of $1224. Each product costs $16 in materials to make and sells for $34. How many units must be sold to break even?
68 units
Contribution per unit = $34 − $16 = $18. Break-even units = $1224 ÷ $18 = 68 units.
5. A workshop has fixed costs of $140. Each product costs $17 in materials to make and sells for $31. How many units must be sold to break even?
10 units
Contribution per unit = $31 − $17 = $14. Break-even units = $140 ÷ $14 = 10 units.
6. A workshop has fixed costs of $204. Each product costs $4 in materials to make and sells for $10. How many units must be sold to break even?
34 units
Contribution per unit = $10 − $4 = $6. Break-even units = $204 ÷ $6 = 34 units.
7. A workshop has fixed costs of $950. Each product costs $22 in materials to make and sells for $41. How many units must be sold to break even?
50 units
Contribution per unit = $41 − $22 = $19. Break-even units = $950 ÷ $19 = 50 units.
8. A workshop has fixed costs of $252. Each product costs $18 in materials to make and sells for $25. How many units must be sold to break even?
36 units
Contribution per unit = $25 − $18 = $7. Break-even units = $252 ÷ $7 = 36 units.
9. A workshop has fixed costs of $70. Each product costs $5 in materials to make and sells for $12. How many units must be sold to break even?
10 units
Contribution per unit = $12 − $5 = $7. Break-even units = $70 ÷ $7 = 10 units.
10. A workshop has fixed costs of $558. Each product costs $16 in materials to make and sells for $25. How many units must be sold to break even?
62 units
Contribution per unit = $25 − $16 = $9. Break-even units = $558 ÷ $9 = 62 units.
11. A workshop has fixed costs of $826. Each product costs $7 in materials to make and sells for $21. How many units must be sold to break even?
59 units
Contribution per unit = $21 − $7 = $14. Break-even units = $826 ÷ $14 = 59 units.
12. A workshop has fixed costs of $420. Each product costs $8 in materials to make and sells for $15. How many units must be sold to break even?
60 units
Contribution per unit = $15 − $8 = $7. Break-even units = $420 ÷ $7 = 60 units.

12 questions · Seed 53 · Age guidance, not curriculum certification