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 $360. Each product costs $15 in materials to make and sells for $27. How many units must be sold to break even?
$360 · $15 · $27 · Break-even units & fixed c…
2. A workshop has fixed costs of $243. Each product costs $9 in materials to make and sells for $18. How many units must be sold to break even?
$243 · $9 · $18 · Break-even units & fixed c…
3. A workshop has fixed costs of $328. Each product costs $19 in materials to make and sells for $27. How many units must be sold to break even?
$328 · $19 · $27 · Break-even units & fixed c…
4. A workshop has fixed costs of $420. Each product costs $12 in materials to make and sells for $27. How many units must be sold to break even?
$420 · $12 · $27 · Break-even units & fixed c…
5. A workshop has fixed costs of $270. Each product costs $23 in materials to make and sells for $38. How many units must be sold to break even?
$270 · $23 · $38 · Break-even units & fixed c…
6. A workshop has fixed costs of $216. Each product costs $19 in materials to make and sells for $25. How many units must be sold to break even?
$216 · $19 · $25 · Break-even units & fixed c…
7. A workshop has fixed costs of $442. Each product costs $25 in materials to make and sells for $38. How many units must be sold to break even?
$442 · $25 · $38 · Break-even units & fixed c…
8. A workshop has fixed costs of $265. Each product costs $15 in materials to make and sells for $20. How many units must be sold to break even?
$265 · $15 · $20 · Break-even units & fixed c…
9. A workshop has fixed costs of $473. Each product costs $5 in materials to make and sells for $16. How many units must be sold to break even?
$473 · $5 · $16 · Break-even units & fixed c…
10. A workshop has fixed costs of $285. Each product costs $23 in materials to make and sells for $28. How many units must be sold to break even?
$285 · $23 · $28 · Break-even units & fixed c…
11. A workshop has fixed costs of $145. Each product costs $15 in materials to make and sells for $20. How many units must be sold to break even?
$145 · $15 · $20 · Break-even units & fixed c…
12. A workshop has fixed costs of $377. Each product costs $23 in materials to make and sells for $36. How many units must be sold to break even?
$377 · $23 · $36 · Break-even units & fixed c…

12 questions · Seed 65 · 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 $360. Each product costs $15 in materials to make and sells for $27. How many units must be sold to break even?
30 units
Contribution per unit = $27 − $15 = $12. Break-even units = $360 ÷ $12 = 30 units.
2. A workshop has fixed costs of $243. Each product costs $9 in materials to make and sells for $18. How many units must be sold to break even?
27 units
Contribution per unit = $18 − $9 = $9. Break-even units = $243 ÷ $9 = 27 units.
3. A workshop has fixed costs of $328. Each product costs $19 in materials to make and sells for $27. How many units must be sold to break even?
41 units
Contribution per unit = $27 − $19 = $8. Break-even units = $328 ÷ $8 = 41 units.
4. A workshop has fixed costs of $420. Each product costs $12 in materials to make and sells for $27. How many units must be sold to break even?
28 units
Contribution per unit = $27 − $12 = $15. Break-even units = $420 ÷ $15 = 28 units.
5. A workshop has fixed costs of $270. Each product costs $23 in materials to make and sells for $38. How many units must be sold to break even?
18 units
Contribution per unit = $38 − $23 = $15. Break-even units = $270 ÷ $15 = 18 units.
6. A workshop has fixed costs of $216. Each product costs $19 in materials to make and sells for $25. How many units must be sold to break even?
36 units
Contribution per unit = $25 − $19 = $6. Break-even units = $216 ÷ $6 = 36 units.
7. A workshop has fixed costs of $442. Each product costs $25 in materials to make and sells for $38. How many units must be sold to break even?
34 units
Contribution per unit = $38 − $25 = $13. Break-even units = $442 ÷ $13 = 34 units.
8. A workshop has fixed costs of $265. Each product costs $15 in materials to make and sells for $20. How many units must be sold to break even?
53 units
Contribution per unit = $20 − $15 = $5. Break-even units = $265 ÷ $5 = 53 units.
9. A workshop has fixed costs of $473. Each product costs $5 in materials to make and sells for $16. How many units must be sold to break even?
43 units
Contribution per unit = $16 − $5 = $11. Break-even units = $473 ÷ $11 = 43 units.
10. A workshop has fixed costs of $285. Each product costs $23 in materials to make and sells for $28. How many units must be sold to break even?
57 units
Contribution per unit = $28 − $23 = $5. Break-even units = $285 ÷ $5 = 57 units.
11. A workshop has fixed costs of $145. Each product costs $15 in materials to make and sells for $20. How many units must be sold to break even?
29 units
Contribution per unit = $20 − $15 = $5. Break-even units = $145 ÷ $5 = 29 units.
12. A workshop has fixed costs of $377. Each product costs $23 in materials to make and sells for $36. How many units must be sold to break even?
29 units
Contribution per unit = $36 − $23 = $13. Break-even units = $377 ÷ $13 = 29 units.

12 questions · Seed 65 · 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 $360. Each product costs $15 in materials to make and sells for $27. How many units must be sold to break even?
$360 · $15 · $27 · Break-even units & fixed c…
2. A workshop has fixed costs of $243. Each product costs $9 in materials to make and sells for $18. How many units must be sold to break even?
$243 · $9 · $18 · Break-even units & fixed c…
3. A workshop has fixed costs of $328. Each product costs $19 in materials to make and sells for $27. How many units must be sold to break even?
$328 · $19 · $27 · Break-even units & fixed c…
4. A workshop has fixed costs of $420. Each product costs $12 in materials to make and sells for $27. How many units must be sold to break even?
$420 · $12 · $27 · Break-even units & fixed c…
5. A workshop has fixed costs of $270. Each product costs $23 in materials to make and sells for $38. How many units must be sold to break even?
$270 · $23 · $38 · Break-even units & fixed c…
6. A workshop has fixed costs of $216. Each product costs $19 in materials to make and sells for $25. How many units must be sold to break even?
$216 · $19 · $25 · Break-even units & fixed c…
7. A workshop has fixed costs of $442. Each product costs $25 in materials to make and sells for $38. How many units must be sold to break even?
$442 · $25 · $38 · Break-even units & fixed c…
8. A workshop has fixed costs of $265. Each product costs $15 in materials to make and sells for $20. How many units must be sold to break even?
$265 · $15 · $20 · Break-even units & fixed c…
9. A workshop has fixed costs of $473. Each product costs $5 in materials to make and sells for $16. How many units must be sold to break even?
$473 · $5 · $16 · Break-even units & fixed c…
10. A workshop has fixed costs of $285. Each product costs $23 in materials to make and sells for $28. How many units must be sold to break even?
$285 · $23 · $28 · Break-even units & fixed c…
11. A workshop has fixed costs of $145. Each product costs $15 in materials to make and sells for $20. How many units must be sold to break even?
$145 · $15 · $20 · Break-even units & fixed c…
12. A workshop has fixed costs of $377. Each product costs $23 in materials to make and sells for $36. How many units must be sold to break even?
$377 · $23 · $36 · Break-even units & fixed c…

12 questions · Seed 65 · 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 $360. Each product costs $15 in materials to make and sells for $27. How many units must be sold to break even?
30 units
Contribution per unit = $27 − $15 = $12. Break-even units = $360 ÷ $12 = 30 units.
2. A workshop has fixed costs of $243. Each product costs $9 in materials to make and sells for $18. How many units must be sold to break even?
27 units
Contribution per unit = $18 − $9 = $9. Break-even units = $243 ÷ $9 = 27 units.
3. A workshop has fixed costs of $328. Each product costs $19 in materials to make and sells for $27. How many units must be sold to break even?
41 units
Contribution per unit = $27 − $19 = $8. Break-even units = $328 ÷ $8 = 41 units.
4. A workshop has fixed costs of $420. Each product costs $12 in materials to make and sells for $27. How many units must be sold to break even?
28 units
Contribution per unit = $27 − $12 = $15. Break-even units = $420 ÷ $15 = 28 units.
5. A workshop has fixed costs of $270. Each product costs $23 in materials to make and sells for $38. How many units must be sold to break even?
18 units
Contribution per unit = $38 − $23 = $15. Break-even units = $270 ÷ $15 = 18 units.
6. A workshop has fixed costs of $216. Each product costs $19 in materials to make and sells for $25. How many units must be sold to break even?
36 units
Contribution per unit = $25 − $19 = $6. Break-even units = $216 ÷ $6 = 36 units.
7. A workshop has fixed costs of $442. Each product costs $25 in materials to make and sells for $38. How many units must be sold to break even?
34 units
Contribution per unit = $38 − $25 = $13. Break-even units = $442 ÷ $13 = 34 units.
8. A workshop has fixed costs of $265. Each product costs $15 in materials to make and sells for $20. How many units must be sold to break even?
53 units
Contribution per unit = $20 − $15 = $5. Break-even units = $265 ÷ $5 = 53 units.
9. A workshop has fixed costs of $473. Each product costs $5 in materials to make and sells for $16. How many units must be sold to break even?
43 units
Contribution per unit = $16 − $5 = $11. Break-even units = $473 ÷ $11 = 43 units.
10. A workshop has fixed costs of $285. Each product costs $23 in materials to make and sells for $28. How many units must be sold to break even?
57 units
Contribution per unit = $28 − $23 = $5. Break-even units = $285 ÷ $5 = 57 units.
11. A workshop has fixed costs of $145. Each product costs $15 in materials to make and sells for $20. How many units must be sold to break even?
29 units
Contribution per unit = $20 − $15 = $5. Break-even units = $145 ÷ $5 = 29 units.
12. A workshop has fixed costs of $377. Each product costs $23 in materials to make and sells for $36. How many units must be sold to break even?
29 units
Contribution per unit = $36 − $23 = $13. Break-even units = $377 ÷ $13 = 29 units.

12 questions · Seed 65 · Age guidance, not curriculum certification