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.

New variation Try interactive challenge Browse templates

Age band:Ages 13-15 Ages 16-18

Choose “Save as PDF” to keep a copy. Use your browser’s paper setting for A4 or Letter.

Worksheet StudioPractice pack · Ages 16-18

Break-even units & fixed costs

Take your time. Show your thinking.

1. A workshop has fixed costs of $138. Each product costs $15 in materials to make and sells for $18. How many units must be sold to break even?
$138 · $15 · $18 · Break-even units & fixed c…
2. A workshop has fixed costs of $255. Each product costs $17 in materials to make and sells for $34. How many units must be sold to break even?
$255 · $17 · $34 · Break-even units & fixed c…
3. A workshop has fixed costs of $1140. Each product costs $7 in materials to make and sells for $27. How many units must be sold to break even?
$1140 · $7 · $27 · Break-even units & fixed c…
4. A workshop has fixed costs of $360. Each product costs $22 in materials to make and sells for $40. How many units must be sold to break even?
$360 · $22 · $40 · Break-even units & fixed c…
5. A workshop has fixed costs of $782. Each product costs $18 in materials to make and sells for $35. How many units must be sold to break even?
$782 · $18 · $35 · Break-even units & fixed c…
6. A workshop has fixed costs of $918. Each product costs $21 in materials to make and sells for $39. How many units must be sold to break even?
$918 · $21 · $39 · Break-even units & fixed c…
7. A workshop has fixed costs of $720. Each product costs $10 in materials to make and sells for $22. How many units must be sold to break even?
$720 · $10 · $22 · Break-even units & fixed c…
8. A workshop has fixed costs of $231. Each product costs $17 in materials to make and sells for $20. How many units must be sold to break even?
$231 · $17 · $20 · Break-even units & fixed c…
9. A workshop has fixed costs of $1425. Each product costs $25 in materials to make and sells for $44. How many units must be sold to break even?
$1425 · $25 · $44 · Break-even units & fixed c…
10. A workshop has fixed costs of $462. Each product costs $11 in materials to make and sells for $18. How many units must be sold to break even?
$462 · $11 · $18 · Break-even units & fixed c…
11. A workshop has fixed costs of $649. Each product costs $23 in materials to make and sells for $34. How many units must be sold to break even?
$649 · $23 · $34 · Break-even units & fixed c…
12. A workshop has fixed costs of $170. Each product costs $12 in materials to make and sells for $29. How many units must be sold to break even?
$170 · $12 · $29 · Break-even units & fixed c…

12 questions · Seed 59 · 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 $138. Each product costs $15 in materials to make and sells for $18. How many units must be sold to break even?
46 units
Contribution per unit = $18 − $15 = $3. Break-even units = $138 ÷ $3 = 46 units.
2. A workshop has fixed costs of $255. Each product costs $17 in materials to make and sells for $34. How many units must be sold to break even?
15 units
Contribution per unit = $34 − $17 = $17. Break-even units = $255 ÷ $17 = 15 units.
3. A workshop has fixed costs of $1140. Each product costs $7 in materials to make and sells for $27. How many units must be sold to break even?
57 units
Contribution per unit = $27 − $7 = $20. Break-even units = $1140 ÷ $20 = 57 units.
4. A workshop has fixed costs of $360. Each product costs $22 in materials to make and sells for $40. How many units must be sold to break even?
20 units
Contribution per unit = $40 − $22 = $18. Break-even units = $360 ÷ $18 = 20 units.
5. A workshop has fixed costs of $782. Each product costs $18 in materials to make and sells for $35. How many units must be sold to break even?
46 units
Contribution per unit = $35 − $18 = $17. Break-even units = $782 ÷ $17 = 46 units.
6. A workshop has fixed costs of $918. Each product costs $21 in materials to make and sells for $39. How many units must be sold to break even?
51 units
Contribution per unit = $39 − $21 = $18. Break-even units = $918 ÷ $18 = 51 units.
7. A workshop has fixed costs of $720. Each product costs $10 in materials to make and sells for $22. How many units must be sold to break even?
60 units
Contribution per unit = $22 − $10 = $12. Break-even units = $720 ÷ $12 = 60 units.
8. A workshop has fixed costs of $231. Each product costs $17 in materials to make and sells for $20. How many units must be sold to break even?
77 units
Contribution per unit = $20 − $17 = $3. Break-even units = $231 ÷ $3 = 77 units.
9. A workshop has fixed costs of $1425. Each product costs $25 in materials to make and sells for $44. How many units must be sold to break even?
75 units
Contribution per unit = $44 − $25 = $19. Break-even units = $1425 ÷ $19 = 75 units.
10. A workshop has fixed costs of $462. Each product costs $11 in materials to make and sells for $18. How many units must be sold to break even?
66 units
Contribution per unit = $18 − $11 = $7. Break-even units = $462 ÷ $7 = 66 units.
11. A workshop has fixed costs of $649. Each product costs $23 in materials to make and sells for $34. How many units must be sold to break even?
59 units
Contribution per unit = $34 − $23 = $11. Break-even units = $649 ÷ $11 = 59 units.
12. A workshop has fixed costs of $170. Each product costs $12 in materials to make and sells for $29. How many units must be sold to break even?
10 units
Contribution per unit = $29 − $12 = $17. Break-even units = $170 ÷ $17 = 10 units.

12 questions · Seed 59 · 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 $138. Each product costs $15 in materials to make and sells for $18. How many units must be sold to break even?
$138 · $15 · $18 · Break-even units & fixed c…
2. A workshop has fixed costs of $255. Each product costs $17 in materials to make and sells for $34. How many units must be sold to break even?
$255 · $17 · $34 · Break-even units & fixed c…
3. A workshop has fixed costs of $1140. Each product costs $7 in materials to make and sells for $27. How many units must be sold to break even?
$1140 · $7 · $27 · Break-even units & fixed c…
4. A workshop has fixed costs of $360. Each product costs $22 in materials to make and sells for $40. How many units must be sold to break even?
$360 · $22 · $40 · Break-even units & fixed c…
5. A workshop has fixed costs of $782. Each product costs $18 in materials to make and sells for $35. How many units must be sold to break even?
$782 · $18 · $35 · Break-even units & fixed c…
6. A workshop has fixed costs of $918. Each product costs $21 in materials to make and sells for $39. How many units must be sold to break even?
$918 · $21 · $39 · Break-even units & fixed c…
7. A workshop has fixed costs of $720. Each product costs $10 in materials to make and sells for $22. How many units must be sold to break even?
$720 · $10 · $22 · Break-even units & fixed c…
8. A workshop has fixed costs of $231. Each product costs $17 in materials to make and sells for $20. How many units must be sold to break even?
$231 · $17 · $20 · Break-even units & fixed c…
9. A workshop has fixed costs of $1425. Each product costs $25 in materials to make and sells for $44. How many units must be sold to break even?
$1425 · $25 · $44 · Break-even units & fixed c…
10. A workshop has fixed costs of $462. Each product costs $11 in materials to make and sells for $18. How many units must be sold to break even?
$462 · $11 · $18 · Break-even units & fixed c…
11. A workshop has fixed costs of $649. Each product costs $23 in materials to make and sells for $34. How many units must be sold to break even?
$649 · $23 · $34 · Break-even units & fixed c…
12. A workshop has fixed costs of $170. Each product costs $12 in materials to make and sells for $29. How many units must be sold to break even?
$170 · $12 · $29 · Break-even units & fixed c…

12 questions · Seed 59 · 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 $138. Each product costs $15 in materials to make and sells for $18. How many units must be sold to break even?
46 units
Contribution per unit = $18 − $15 = $3. Break-even units = $138 ÷ $3 = 46 units.
2. A workshop has fixed costs of $255. Each product costs $17 in materials to make and sells for $34. How many units must be sold to break even?
15 units
Contribution per unit = $34 − $17 = $17. Break-even units = $255 ÷ $17 = 15 units.
3. A workshop has fixed costs of $1140. Each product costs $7 in materials to make and sells for $27. How many units must be sold to break even?
57 units
Contribution per unit = $27 − $7 = $20. Break-even units = $1140 ÷ $20 = 57 units.
4. A workshop has fixed costs of $360. Each product costs $22 in materials to make and sells for $40. How many units must be sold to break even?
20 units
Contribution per unit = $40 − $22 = $18. Break-even units = $360 ÷ $18 = 20 units.
5. A workshop has fixed costs of $782. Each product costs $18 in materials to make and sells for $35. How many units must be sold to break even?
46 units
Contribution per unit = $35 − $18 = $17. Break-even units = $782 ÷ $17 = 46 units.
6. A workshop has fixed costs of $918. Each product costs $21 in materials to make and sells for $39. How many units must be sold to break even?
51 units
Contribution per unit = $39 − $21 = $18. Break-even units = $918 ÷ $18 = 51 units.
7. A workshop has fixed costs of $720. Each product costs $10 in materials to make and sells for $22. How many units must be sold to break even?
60 units
Contribution per unit = $22 − $10 = $12. Break-even units = $720 ÷ $12 = 60 units.
8. A workshop has fixed costs of $231. Each product costs $17 in materials to make and sells for $20. How many units must be sold to break even?
77 units
Contribution per unit = $20 − $17 = $3. Break-even units = $231 ÷ $3 = 77 units.
9. A workshop has fixed costs of $1425. Each product costs $25 in materials to make and sells for $44. How many units must be sold to break even?
75 units
Contribution per unit = $44 − $25 = $19. Break-even units = $1425 ÷ $19 = 75 units.
10. A workshop has fixed costs of $462. Each product costs $11 in materials to make and sells for $18. How many units must be sold to break even?
66 units
Contribution per unit = $18 − $11 = $7. Break-even units = $462 ÷ $7 = 66 units.
11. A workshop has fixed costs of $649. Each product costs $23 in materials to make and sells for $34. How many units must be sold to break even?
59 units
Contribution per unit = $34 − $23 = $11. Break-even units = $649 ÷ $11 = 59 units.
12. A workshop has fixed costs of $170. Each product costs $12 in materials to make and sells for $29. How many units must be sold to break even?
10 units
Contribution per unit = $29 − $12 = $17. Break-even units = $170 ÷ $17 = 10 units.

12 questions · Seed 59 · Age guidance, not curriculum certification