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 $1241. Each product costs $18 in materials to make and sells for $35. How many units must be sold to break even?
$1241 · $18 · $35 · Break-even units & fixed c…
2. A workshop has fixed costs of $640. Each product costs $11 in materials to make and sells for $27. How many units must be sold to break even?
$640 · $11 · $27 · Break-even units & fixed c…
3. A workshop has fixed costs of $63. Each product costs $24 in materials to make and sells for $27. How many units must be sold to break even?
$63 · $24 · $27 · Break-even units & fixed c…
4. A workshop has fixed costs of $540. Each product costs $16 in materials to make and sells for $28. How many units must be sold to break even?
$540 · $16 · $28 · Break-even units & fixed c…
5. A workshop has fixed costs of $585. Each product costs $5 in materials to make and sells for $18. How many units must be sold to break even?
$585 · $5 · $18 · Break-even units & fixed c…
6. A workshop has fixed costs of $450. Each product costs $22 in materials to make and sells for $40. How many units must be sold to break even?
$450 · $22 · $40 · Break-even units & fixed c…
7. A workshop has fixed costs of $504. Each product costs $21 in materials to make and sells for $33. How many units must be sold to break even?
$504 · $21 · $33 · Break-even units & fixed c…
8. A workshop has fixed costs of $595. Each product costs $20 in materials to make and sells for $37. How many units must be sold to break even?
$595 · $20 · $37 · Break-even units & fixed c…
9. A workshop has fixed costs of $264. Each product costs $5 in materials to make and sells for $17. How many units must be sold to break even?
$264 · $5 · $17 · Break-even units & fixed c…
10. A workshop has fixed costs of $188. Each product costs $11 in materials to make and sells for $15. How many units must be sold to break even?
$188 · $11 · $15 · Break-even units & fixed c…
11. A workshop has fixed costs of $170. Each product costs $21 in materials to make and sells for $26. How many units must be sold to break even?
$170 · $21 · $26 · Break-even units & fixed c…
12. A workshop has fixed costs of $1140. Each product costs $16 in materials to make and sells for $36. How many units must be sold to break even?
$1140 · $16 · $36 · Break-even units & fixed c…

12 questions · Seed 58 · 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 $1241. Each product costs $18 in materials to make and sells for $35. How many units must be sold to break even?
73 units
Contribution per unit = $35 − $18 = $17. Break-even units = $1241 ÷ $17 = 73 units.
2. A workshop has fixed costs of $640. Each product costs $11 in materials to make and sells for $27. How many units must be sold to break even?
40 units
Contribution per unit = $27 − $11 = $16. Break-even units = $640 ÷ $16 = 40 units.
3. A workshop has fixed costs of $63. Each product costs $24 in materials to make and sells for $27. How many units must be sold to break even?
21 units
Contribution per unit = $27 − $24 = $3. Break-even units = $63 ÷ $3 = 21 units.
4. A workshop has fixed costs of $540. Each product costs $16 in materials to make and sells for $28. How many units must be sold to break even?
45 units
Contribution per unit = $28 − $16 = $12. Break-even units = $540 ÷ $12 = 45 units.
5. A workshop has fixed costs of $585. Each product costs $5 in materials to make and sells for $18. How many units must be sold to break even?
45 units
Contribution per unit = $18 − $5 = $13. Break-even units = $585 ÷ $13 = 45 units.
6. A workshop has fixed costs of $450. Each product costs $22 in materials to make and sells for $40. How many units must be sold to break even?
25 units
Contribution per unit = $40 − $22 = $18. Break-even units = $450 ÷ $18 = 25 units.
7. A workshop has fixed costs of $504. Each product costs $21 in materials to make and sells for $33. How many units must be sold to break even?
42 units
Contribution per unit = $33 − $21 = $12. Break-even units = $504 ÷ $12 = 42 units.
8. A workshop has fixed costs of $595. Each product costs $20 in materials to make and sells for $37. How many units must be sold to break even?
35 units
Contribution per unit = $37 − $20 = $17. Break-even units = $595 ÷ $17 = 35 units.
9. A workshop has fixed costs of $264. Each product costs $5 in materials to make and sells for $17. How many units must be sold to break even?
22 units
Contribution per unit = $17 − $5 = $12. Break-even units = $264 ÷ $12 = 22 units.
10. A workshop has fixed costs of $188. Each product costs $11 in materials to make and sells for $15. How many units must be sold to break even?
47 units
Contribution per unit = $15 − $11 = $4. Break-even units = $188 ÷ $4 = 47 units.
11. A workshop has fixed costs of $170. Each product costs $21 in materials to make and sells for $26. How many units must be sold to break even?
34 units
Contribution per unit = $26 − $21 = $5. Break-even units = $170 ÷ $5 = 34 units.
12. A workshop has fixed costs of $1140. Each product costs $16 in materials to make and sells for $36. How many units must be sold to break even?
57 units
Contribution per unit = $36 − $16 = $20. Break-even units = $1140 ÷ $20 = 57 units.

12 questions · Seed 58 · 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 $1241. Each product costs $18 in materials to make and sells for $35. How many units must be sold to break even?
$1241 · $18 · $35 · Break-even units & fixed c…
2. A workshop has fixed costs of $640. Each product costs $11 in materials to make and sells for $27. How many units must be sold to break even?
$640 · $11 · $27 · Break-even units & fixed c…
3. A workshop has fixed costs of $63. Each product costs $24 in materials to make and sells for $27. How many units must be sold to break even?
$63 · $24 · $27 · Break-even units & fixed c…
4. A workshop has fixed costs of $540. Each product costs $16 in materials to make and sells for $28. How many units must be sold to break even?
$540 · $16 · $28 · Break-even units & fixed c…
5. A workshop has fixed costs of $585. Each product costs $5 in materials to make and sells for $18. How many units must be sold to break even?
$585 · $5 · $18 · Break-even units & fixed c…
6. A workshop has fixed costs of $450. Each product costs $22 in materials to make and sells for $40. How many units must be sold to break even?
$450 · $22 · $40 · Break-even units & fixed c…
7. A workshop has fixed costs of $504. Each product costs $21 in materials to make and sells for $33. How many units must be sold to break even?
$504 · $21 · $33 · Break-even units & fixed c…
8. A workshop has fixed costs of $595. Each product costs $20 in materials to make and sells for $37. How many units must be sold to break even?
$595 · $20 · $37 · Break-even units & fixed c…
9. A workshop has fixed costs of $264. Each product costs $5 in materials to make and sells for $17. How many units must be sold to break even?
$264 · $5 · $17 · Break-even units & fixed c…
10. A workshop has fixed costs of $188. Each product costs $11 in materials to make and sells for $15. How many units must be sold to break even?
$188 · $11 · $15 · Break-even units & fixed c…
11. A workshop has fixed costs of $170. Each product costs $21 in materials to make and sells for $26. How many units must be sold to break even?
$170 · $21 · $26 · Break-even units & fixed c…
12. A workshop has fixed costs of $1140. Each product costs $16 in materials to make and sells for $36. How many units must be sold to break even?
$1140 · $16 · $36 · Break-even units & fixed c…

12 questions · Seed 58 · 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 $1241. Each product costs $18 in materials to make and sells for $35. How many units must be sold to break even?
73 units
Contribution per unit = $35 − $18 = $17. Break-even units = $1241 ÷ $17 = 73 units.
2. A workshop has fixed costs of $640. Each product costs $11 in materials to make and sells for $27. How many units must be sold to break even?
40 units
Contribution per unit = $27 − $11 = $16. Break-even units = $640 ÷ $16 = 40 units.
3. A workshop has fixed costs of $63. Each product costs $24 in materials to make and sells for $27. How many units must be sold to break even?
21 units
Contribution per unit = $27 − $24 = $3. Break-even units = $63 ÷ $3 = 21 units.
4. A workshop has fixed costs of $540. Each product costs $16 in materials to make and sells for $28. How many units must be sold to break even?
45 units
Contribution per unit = $28 − $16 = $12. Break-even units = $540 ÷ $12 = 45 units.
5. A workshop has fixed costs of $585. Each product costs $5 in materials to make and sells for $18. How many units must be sold to break even?
45 units
Contribution per unit = $18 − $5 = $13. Break-even units = $585 ÷ $13 = 45 units.
6. A workshop has fixed costs of $450. Each product costs $22 in materials to make and sells for $40. How many units must be sold to break even?
25 units
Contribution per unit = $40 − $22 = $18. Break-even units = $450 ÷ $18 = 25 units.
7. A workshop has fixed costs of $504. Each product costs $21 in materials to make and sells for $33. How many units must be sold to break even?
42 units
Contribution per unit = $33 − $21 = $12. Break-even units = $504 ÷ $12 = 42 units.
8. A workshop has fixed costs of $595. Each product costs $20 in materials to make and sells for $37. How many units must be sold to break even?
35 units
Contribution per unit = $37 − $20 = $17. Break-even units = $595 ÷ $17 = 35 units.
9. A workshop has fixed costs of $264. Each product costs $5 in materials to make and sells for $17. How many units must be sold to break even?
22 units
Contribution per unit = $17 − $5 = $12. Break-even units = $264 ÷ $12 = 22 units.
10. A workshop has fixed costs of $188. Each product costs $11 in materials to make and sells for $15. How many units must be sold to break even?
47 units
Contribution per unit = $15 − $11 = $4. Break-even units = $188 ÷ $4 = 47 units.
11. A workshop has fixed costs of $170. Each product costs $21 in materials to make and sells for $26. How many units must be sold to break even?
34 units
Contribution per unit = $26 − $21 = $5. Break-even units = $170 ÷ $5 = 34 units.
12. A workshop has fixed costs of $1140. Each product costs $16 in materials to make and sells for $36. How many units must be sold to break even?
57 units
Contribution per unit = $36 − $16 = $20. Break-even units = $1140 ÷ $20 = 57 units.

12 questions · Seed 58 · Age guidance, not curriculum certification