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 $182. Each product costs $7 in materials to make and sells for $21. How many units must be sold to break even?
$182 · $7 · $21 · Break-even units & fixed c…
2. A workshop has fixed costs of $350. Each product costs $9 in materials to make and sells for $14. How many units must be sold to break even?
$350 · $9 · $14 · Break-even units & fixed c…
3. A workshop has fixed costs of $105. Each product costs $12 in materials to make and sells for $17. How many units must be sold to break even?
$105 · $12 · $17 · Break-even units & fixed c…
4. A workshop has fixed costs of $165. Each product costs $16 in materials to make and sells for $19. How many units must be sold to break even?
$165 · $16 · $19 · Break-even units & fixed c…
5. A workshop has fixed costs of $799. Each product costs $13 in materials to make and sells for $30. How many units must be sold to break even?
$799 · $13 · $30 · Break-even units & fixed c…
6. A workshop has fixed costs of $840. Each product costs $13 in materials to make and sells for $25. How many units must be sold to break even?
$840 · $13 · $25 · Break-even units & fixed c…
7. A workshop has fixed costs of $432. Each product costs $14 in materials to make and sells for $20. How many units must be sold to break even?
$432 · $14 · $20 · Break-even units & fixed c…
8. A workshop has fixed costs of $252. Each product costs $5 in materials to make and sells for $11. How many units must be sold to break even?
$252 · $5 · $11 · Break-even units & fixed c…
9. A workshop has fixed costs of $42. Each product costs $17 in materials to make and sells for $20. How many units must be sold to break even?
$42 · $17 · $20 · Break-even units & fixed c…
10. A workshop has fixed costs of $275. Each product costs $14 in materials to make and sells for $25. How many units must be sold to break even?
$275 · $14 · $25 · Break-even units & fixed c…
11. A workshop has fixed costs of $148. Each product costs $24 in materials to make and sells for $28. How many units must be sold to break even?
$148 · $24 · $28 · Break-even units & fixed c…
12. A workshop has fixed costs of $144. Each product costs $25 in materials to make and sells for $33. How many units must be sold to break even?
$144 · $25 · $33 · Break-even units & fixed c…

12 questions · Seed 69 · 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 $182. Each product costs $7 in materials to make and sells for $21. How many units must be sold to break even?
13 units
Contribution per unit = $21 − $7 = $14. Break-even units = $182 ÷ $14 = 13 units.
2. A workshop has fixed costs of $350. Each product costs $9 in materials to make and sells for $14. How many units must be sold to break even?
70 units
Contribution per unit = $14 − $9 = $5. Break-even units = $350 ÷ $5 = 70 units.
3. A workshop has fixed costs of $105. Each product costs $12 in materials to make and sells for $17. How many units must be sold to break even?
21 units
Contribution per unit = $17 − $12 = $5. Break-even units = $105 ÷ $5 = 21 units.
4. A workshop has fixed costs of $165. Each product costs $16 in materials to make and sells for $19. How many units must be sold to break even?
55 units
Contribution per unit = $19 − $16 = $3. Break-even units = $165 ÷ $3 = 55 units.
5. A workshop has fixed costs of $799. Each product costs $13 in materials to make and sells for $30. How many units must be sold to break even?
47 units
Contribution per unit = $30 − $13 = $17. Break-even units = $799 ÷ $17 = 47 units.
6. A workshop has fixed costs of $840. Each product costs $13 in materials to make and sells for $25. How many units must be sold to break even?
70 units
Contribution per unit = $25 − $13 = $12. Break-even units = $840 ÷ $12 = 70 units.
7. A workshop has fixed costs of $432. Each product costs $14 in materials to make and sells for $20. How many units must be sold to break even?
72 units
Contribution per unit = $20 − $14 = $6. Break-even units = $432 ÷ $6 = 72 units.
8. A workshop has fixed costs of $252. Each product costs $5 in materials to make and sells for $11. How many units must be sold to break even?
42 units
Contribution per unit = $11 − $5 = $6. Break-even units = $252 ÷ $6 = 42 units.
9. A workshop has fixed costs of $42. Each product costs $17 in materials to make and sells for $20. How many units must be sold to break even?
14 units
Contribution per unit = $20 − $17 = $3. Break-even units = $42 ÷ $3 = 14 units.
10. A workshop has fixed costs of $275. Each product costs $14 in materials to make and sells for $25. How many units must be sold to break even?
25 units
Contribution per unit = $25 − $14 = $11. Break-even units = $275 ÷ $11 = 25 units.
11. A workshop has fixed costs of $148. Each product costs $24 in materials to make and sells for $28. How many units must be sold to break even?
37 units
Contribution per unit = $28 − $24 = $4. Break-even units = $148 ÷ $4 = 37 units.
12. A workshop has fixed costs of $144. Each product costs $25 in materials to make and sells for $33. How many units must be sold to break even?
18 units
Contribution per unit = $33 − $25 = $8. Break-even units = $144 ÷ $8 = 18 units.

12 questions · Seed 69 · 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 $182. Each product costs $7 in materials to make and sells for $21. How many units must be sold to break even?
$182 · $7 · $21 · Break-even units & fixed c…
2. A workshop has fixed costs of $350. Each product costs $9 in materials to make and sells for $14. How many units must be sold to break even?
$350 · $9 · $14 · Break-even units & fixed c…
3. A workshop has fixed costs of $105. Each product costs $12 in materials to make and sells for $17. How many units must be sold to break even?
$105 · $12 · $17 · Break-even units & fixed c…
4. A workshop has fixed costs of $165. Each product costs $16 in materials to make and sells for $19. How many units must be sold to break even?
$165 · $16 · $19 · Break-even units & fixed c…
5. A workshop has fixed costs of $799. Each product costs $13 in materials to make and sells for $30. How many units must be sold to break even?
$799 · $13 · $30 · Break-even units & fixed c…
6. A workshop has fixed costs of $840. Each product costs $13 in materials to make and sells for $25. How many units must be sold to break even?
$840 · $13 · $25 · Break-even units & fixed c…
7. A workshop has fixed costs of $432. Each product costs $14 in materials to make and sells for $20. How many units must be sold to break even?
$432 · $14 · $20 · Break-even units & fixed c…
8. A workshop has fixed costs of $252. Each product costs $5 in materials to make and sells for $11. How many units must be sold to break even?
$252 · $5 · $11 · Break-even units & fixed c…
9. A workshop has fixed costs of $42. Each product costs $17 in materials to make and sells for $20. How many units must be sold to break even?
$42 · $17 · $20 · Break-even units & fixed c…
10. A workshop has fixed costs of $275. Each product costs $14 in materials to make and sells for $25. How many units must be sold to break even?
$275 · $14 · $25 · Break-even units & fixed c…
11. A workshop has fixed costs of $148. Each product costs $24 in materials to make and sells for $28. How many units must be sold to break even?
$148 · $24 · $28 · Break-even units & fixed c…
12. A workshop has fixed costs of $144. Each product costs $25 in materials to make and sells for $33. How many units must be sold to break even?
$144 · $25 · $33 · Break-even units & fixed c…

12 questions · Seed 69 · 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 $182. Each product costs $7 in materials to make and sells for $21. How many units must be sold to break even?
13 units
Contribution per unit = $21 − $7 = $14. Break-even units = $182 ÷ $14 = 13 units.
2. A workshop has fixed costs of $350. Each product costs $9 in materials to make and sells for $14. How many units must be sold to break even?
70 units
Contribution per unit = $14 − $9 = $5. Break-even units = $350 ÷ $5 = 70 units.
3. A workshop has fixed costs of $105. Each product costs $12 in materials to make and sells for $17. How many units must be sold to break even?
21 units
Contribution per unit = $17 − $12 = $5. Break-even units = $105 ÷ $5 = 21 units.
4. A workshop has fixed costs of $165. Each product costs $16 in materials to make and sells for $19. How many units must be sold to break even?
55 units
Contribution per unit = $19 − $16 = $3. Break-even units = $165 ÷ $3 = 55 units.
5. A workshop has fixed costs of $799. Each product costs $13 in materials to make and sells for $30. How many units must be sold to break even?
47 units
Contribution per unit = $30 − $13 = $17. Break-even units = $799 ÷ $17 = 47 units.
6. A workshop has fixed costs of $840. Each product costs $13 in materials to make and sells for $25. How many units must be sold to break even?
70 units
Contribution per unit = $25 − $13 = $12. Break-even units = $840 ÷ $12 = 70 units.
7. A workshop has fixed costs of $432. Each product costs $14 in materials to make and sells for $20. How many units must be sold to break even?
72 units
Contribution per unit = $20 − $14 = $6. Break-even units = $432 ÷ $6 = 72 units.
8. A workshop has fixed costs of $252. Each product costs $5 in materials to make and sells for $11. How many units must be sold to break even?
42 units
Contribution per unit = $11 − $5 = $6. Break-even units = $252 ÷ $6 = 42 units.
9. A workshop has fixed costs of $42. Each product costs $17 in materials to make and sells for $20. How many units must be sold to break even?
14 units
Contribution per unit = $20 − $17 = $3. Break-even units = $42 ÷ $3 = 14 units.
10. A workshop has fixed costs of $275. Each product costs $14 in materials to make and sells for $25. How many units must be sold to break even?
25 units
Contribution per unit = $25 − $14 = $11. Break-even units = $275 ÷ $11 = 25 units.
11. A workshop has fixed costs of $148. Each product costs $24 in materials to make and sells for $28. How many units must be sold to break even?
37 units
Contribution per unit = $28 − $24 = $4. Break-even units = $148 ÷ $4 = 37 units.
12. A workshop has fixed costs of $144. Each product costs $25 in materials to make and sells for $33. How many units must be sold to break even?
18 units
Contribution per unit = $33 − $25 = $8. Break-even units = $144 ÷ $8 = 18 units.

12 questions · Seed 69 · Age guidance, not curriculum certification