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 $1207. Each product costs $21 in materials to make and sells for $38. How many units must be sold to break even?
$1207 · $21 · $38 · Break-even units & fixed c…
2. A workshop has fixed costs of $847. Each product costs $9 in materials to make and sells for $20. How many units must be sold to break even?
$847 · $9 · $20 · Break-even units & fixed c…
3. A workshop has fixed costs of $330. Each product costs $16 in materials to make and sells for $26. How many units must be sold to break even?
$330 · $16 · $26 · Break-even units & fixed c…
4. A workshop has fixed costs of $371. Each product costs $25 in materials to make and sells for $32. How many units must be sold to break even?
$371 · $25 · $32 · Break-even units & fixed c…
5. A workshop has fixed costs of $720. Each product costs $18 in materials to make and sells for $38. How many units must be sold to break even?
$720 · $18 · $38 · Break-even units & fixed c…
6. A workshop has fixed costs of $272. Each product costs $21 in materials to make and sells for $38. How many units must be sold to break even?
$272 · $21 · $38 · Break-even units & fixed c…
7. A workshop has fixed costs of $102. Each product costs $23 in materials to make and sells for $29. How many units must be sold to break even?
$102 · $23 · $29 · Break-even units & fixed c…
8. A workshop has fixed costs of $420. Each product costs $18 in materials to make and sells for $30. How many units must be sold to break even?
$420 · $18 · $30 · Break-even units & fixed c…
9. A workshop has fixed costs of $152. Each product costs $16 in materials to make and sells for $20. How many units must be sold to break even?
$152 · $16 · $20 · Break-even units & fixed c…
10. A workshop has fixed costs of $108. Each product costs $25 in materials to make and sells for $29. How many units must be sold to break even?
$108 · $25 · $29 · Break-even units & fixed c…
11. A workshop has fixed costs of $156. Each product costs $10 in materials to make and sells for $16. How many units must be sold to break even?
$156 · $10 · $16 · Break-even units & fixed c…
12. A workshop has fixed costs of $126. Each product costs $22 in materials to make and sells for $29. How many units must be sold to break even?
$126 · $22 · $29 · Break-even units & fixed c…

12 questions · Seed 54 · 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 $1207. Each product costs $21 in materials to make and sells for $38. How many units must be sold to break even?
71 units
Contribution per unit = $38 − $21 = $17. Break-even units = $1207 ÷ $17 = 71 units.
2. A workshop has fixed costs of $847. Each product costs $9 in materials to make and sells for $20. How many units must be sold to break even?
77 units
Contribution per unit = $20 − $9 = $11. Break-even units = $847 ÷ $11 = 77 units.
3. A workshop has fixed costs of $330. Each product costs $16 in materials to make and sells for $26. How many units must be sold to break even?
33 units
Contribution per unit = $26 − $16 = $10. Break-even units = $330 ÷ $10 = 33 units.
4. A workshop has fixed costs of $371. Each product costs $25 in materials to make and sells for $32. How many units must be sold to break even?
53 units
Contribution per unit = $32 − $25 = $7. Break-even units = $371 ÷ $7 = 53 units.
5. A workshop has fixed costs of $720. Each product costs $18 in materials to make and sells for $38. How many units must be sold to break even?
36 units
Contribution per unit = $38 − $18 = $20. Break-even units = $720 ÷ $20 = 36 units.
6. A workshop has fixed costs of $272. Each product costs $21 in materials to make and sells for $38. How many units must be sold to break even?
16 units
Contribution per unit = $38 − $21 = $17. Break-even units = $272 ÷ $17 = 16 units.
7. A workshop has fixed costs of $102. Each product costs $23 in materials to make and sells for $29. How many units must be sold to break even?
17 units
Contribution per unit = $29 − $23 = $6. Break-even units = $102 ÷ $6 = 17 units.
8. A workshop has fixed costs of $420. Each product costs $18 in materials to make and sells for $30. How many units must be sold to break even?
35 units
Contribution per unit = $30 − $18 = $12. Break-even units = $420 ÷ $12 = 35 units.
9. A workshop has fixed costs of $152. Each product costs $16 in materials to make and sells for $20. How many units must be sold to break even?
38 units
Contribution per unit = $20 − $16 = $4. Break-even units = $152 ÷ $4 = 38 units.
10. A workshop has fixed costs of $108. Each product costs $25 in materials to make and sells for $29. How many units must be sold to break even?
27 units
Contribution per unit = $29 − $25 = $4. Break-even units = $108 ÷ $4 = 27 units.
11. A workshop has fixed costs of $156. Each product costs $10 in materials to make and sells for $16. How many units must be sold to break even?
26 units
Contribution per unit = $16 − $10 = $6. Break-even units = $156 ÷ $6 = 26 units.
12. A workshop has fixed costs of $126. Each product costs $22 in materials to make and sells for $29. How many units must be sold to break even?
18 units
Contribution per unit = $29 − $22 = $7. Break-even units = $126 ÷ $7 = 18 units.

12 questions · Seed 54 · 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 $1207. Each product costs $21 in materials to make and sells for $38. How many units must be sold to break even?
$1207 · $21 · $38 · Break-even units & fixed c…
2. A workshop has fixed costs of $847. Each product costs $9 in materials to make and sells for $20. How many units must be sold to break even?
$847 · $9 · $20 · Break-even units & fixed c…
3. A workshop has fixed costs of $330. Each product costs $16 in materials to make and sells for $26. How many units must be sold to break even?
$330 · $16 · $26 · Break-even units & fixed c…
4. A workshop has fixed costs of $371. Each product costs $25 in materials to make and sells for $32. How many units must be sold to break even?
$371 · $25 · $32 · Break-even units & fixed c…
5. A workshop has fixed costs of $720. Each product costs $18 in materials to make and sells for $38. How many units must be sold to break even?
$720 · $18 · $38 · Break-even units & fixed c…
6. A workshop has fixed costs of $272. Each product costs $21 in materials to make and sells for $38. How many units must be sold to break even?
$272 · $21 · $38 · Break-even units & fixed c…
7. A workshop has fixed costs of $102. Each product costs $23 in materials to make and sells for $29. How many units must be sold to break even?
$102 · $23 · $29 · Break-even units & fixed c…
8. A workshop has fixed costs of $420. Each product costs $18 in materials to make and sells for $30. How many units must be sold to break even?
$420 · $18 · $30 · Break-even units & fixed c…
9. A workshop has fixed costs of $152. Each product costs $16 in materials to make and sells for $20. How many units must be sold to break even?
$152 · $16 · $20 · Break-even units & fixed c…
10. A workshop has fixed costs of $108. Each product costs $25 in materials to make and sells for $29. How many units must be sold to break even?
$108 · $25 · $29 · Break-even units & fixed c…
11. A workshop has fixed costs of $156. Each product costs $10 in materials to make and sells for $16. How many units must be sold to break even?
$156 · $10 · $16 · Break-even units & fixed c…
12. A workshop has fixed costs of $126. Each product costs $22 in materials to make and sells for $29. How many units must be sold to break even?
$126 · $22 · $29 · Break-even units & fixed c…

12 questions · Seed 54 · 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 $1207. Each product costs $21 in materials to make and sells for $38. How many units must be sold to break even?
71 units
Contribution per unit = $38 − $21 = $17. Break-even units = $1207 ÷ $17 = 71 units.
2. A workshop has fixed costs of $847. Each product costs $9 in materials to make and sells for $20. How many units must be sold to break even?
77 units
Contribution per unit = $20 − $9 = $11. Break-even units = $847 ÷ $11 = 77 units.
3. A workshop has fixed costs of $330. Each product costs $16 in materials to make and sells for $26. How many units must be sold to break even?
33 units
Contribution per unit = $26 − $16 = $10. Break-even units = $330 ÷ $10 = 33 units.
4. A workshop has fixed costs of $371. Each product costs $25 in materials to make and sells for $32. How many units must be sold to break even?
53 units
Contribution per unit = $32 − $25 = $7. Break-even units = $371 ÷ $7 = 53 units.
5. A workshop has fixed costs of $720. Each product costs $18 in materials to make and sells for $38. How many units must be sold to break even?
36 units
Contribution per unit = $38 − $18 = $20. Break-even units = $720 ÷ $20 = 36 units.
6. A workshop has fixed costs of $272. Each product costs $21 in materials to make and sells for $38. How many units must be sold to break even?
16 units
Contribution per unit = $38 − $21 = $17. Break-even units = $272 ÷ $17 = 16 units.
7. A workshop has fixed costs of $102. Each product costs $23 in materials to make and sells for $29. How many units must be sold to break even?
17 units
Contribution per unit = $29 − $23 = $6. Break-even units = $102 ÷ $6 = 17 units.
8. A workshop has fixed costs of $420. Each product costs $18 in materials to make and sells for $30. How many units must be sold to break even?
35 units
Contribution per unit = $30 − $18 = $12. Break-even units = $420 ÷ $12 = 35 units.
9. A workshop has fixed costs of $152. Each product costs $16 in materials to make and sells for $20. How many units must be sold to break even?
38 units
Contribution per unit = $20 − $16 = $4. Break-even units = $152 ÷ $4 = 38 units.
10. A workshop has fixed costs of $108. Each product costs $25 in materials to make and sells for $29. How many units must be sold to break even?
27 units
Contribution per unit = $29 − $25 = $4. Break-even units = $108 ÷ $4 = 27 units.
11. A workshop has fixed costs of $156. Each product costs $10 in materials to make and sells for $16. How many units must be sold to break even?
26 units
Contribution per unit = $16 − $10 = $6. Break-even units = $156 ÷ $6 = 26 units.
12. A workshop has fixed costs of $126. Each product costs $22 in materials to make and sells for $29. How many units must be sold to break even?
18 units
Contribution per unit = $29 − $22 = $7. Break-even units = $126 ÷ $7 = 18 units.

12 questions · Seed 54 · Age guidance, not curriculum certification