Break-Even Analysis Worksheet Generator
Fixed and variable costs, contribution per unit, break-even units and revenue. No AI, no credits.
Grades 8 – 12No account needed
Practice sheets with fixed and variable costs, contribution per unit, break-even units and revenue, margin of safety, and target profit. Cost and revenue lines drawn by code. Every answer is computed by code. No AI, so it never uses a generation credit.
What students practice
- Business
- Break-even
- Costs
Live sample sheet
No account needed to view and print.
Name: ____________________Date: ____________
Break-Even Analysis
1. A business has fixed costs of $64,100, variable cost of $10 per unit, and sells each unit for $36. Find the break-even point in units and revenue.
2. A business has fixed costs of $25,730, variable cost of $12 per unit, and sells each unit for $22. Find the break-even point in units and revenue.
3. A business has fixed costs of $87,900, variable cost of $10 per unit, and sells each unit for $19. Find the break-even point in units and revenue.
4. A business has fixed costs of $77,120, variable cost of $7 per unit, and sells each unit for $15. Find the break-even point in units and revenue.
5. A business has fixed costs of $71,800, variable cost of $13 per unit, and sells each unit for $16. Find the break-even point in units and revenue.
6. A business has fixed costs of $85,360, variable cost of $2 per unit, and sells each unit for $21. Find the break-even point in units and revenue.
7. A business has fixed costs of $34,020, variable cost of $3 per unit, and sells each unit for $11. Find the break-even point in units and revenue.
8. A business has fixed costs of $57,730, variable cost of $2 per unit, and sells each unit for $9. Find the break-even point in units and revenue.
9. A business has fixed costs of $53,900, variable cost of $17 per unit, and sells each unit for $28. Find the break-even point in units and revenue.
10. A business has fixed costs of $13,360, variable cost of $2 per unit, and sells each unit for $20. Find the break-even point in units and revenue.
Made with TeachSpark
Answer Key — Break-Even Analysis
1. A business has fixed costs of $64,100, variable cost of $10 per unit, and sells each unit for $36. Find the break-even point in units and revenue.
Solution:
Contribution per unit = Selling price - Variable cost = $36 - $10 = $26
Break-even units = Fixed costs / Contribution per unit = $64,100 / $26 = 2466 units
Break-even revenue = 2466 × $36 = $88,776
Margin of safety (at 2834 units) = 2834 - 2466 = 368 units (13.0%)
Answer: 2466 units, $88,776
2. A business has fixed costs of $25,730, variable cost of $12 per unit, and sells each unit for $22. Find the break-even point in units and revenue.
Solution:
Contribution per unit = Selling price - Variable cost = $22 - $12 = $10
Break-even units = Fixed costs / Contribution per unit = $25,730 / $10 = 2573 units
Break-even revenue = 2573 × $22 = $56,606
Margin of safety (at 2923 units) = 2923 - 2573 = 350 units (12.0%)
Answer: 2573 units, $56,606
3. A business has fixed costs of $87,900, variable cost of $10 per unit, and sells each unit for $19. Find the break-even point in units and revenue.
Solution:
Contribution per unit = Selling price - Variable cost = $19 - $10 = $9
Break-even units = Fixed costs / Contribution per unit = $87,900 / $9 = 9767 units
Break-even revenue = 9767 × $19 = $185,573
Margin of safety (at 10220 units) = 10220 - 9767 = 453 units (4.4%)
Answer: 9767 units, $185,573
4. A business has fixed costs of $77,120, variable cost of $7 per unit, and sells each unit for $15. Find the break-even point in units and revenue.
Solution:
Contribution per unit = Selling price - Variable cost = $15 - $7 = $8
Break-even units = Fixed costs / Contribution per unit = $77,120 / $8 = 9640 units
Break-even revenue = 9640 × $15 = $144,600
Margin of safety (at 9940 units) = 9940 - 9640 = 300 units (3.0%)
Answer: 9640 units, $144,600
5. A business has fixed costs of $71,800, variable cost of $13 per unit, and sells each unit for $16. Find the break-even point in units and revenue.
Solution:
Contribution per unit = Selling price - Variable cost = $16 - $13 = $3
Break-even units = Fixed costs / Contribution per unit = $71,800 / $3 = 23934 units
Break-even revenue = 23934 × $16 = $382,944
Margin of safety (at 24222 units) = 24222 - 23934 = 288 units (1.2%)
Answer: 23934 units, $382,944
6. A business has fixed costs of $85,360, variable cost of $2 per unit, and sells each unit for $21. Find the break-even point in units and revenue.
Solution:
Contribution per unit = Selling price - Variable cost = $21 - $2 = $19
Break-even units = Fixed costs / Contribution per unit = $85,360 / $19 = 4493 units
Break-even revenue = 4493 × $21 = $94,353
Margin of safety (at 4605 units) = 4605 - 4493 = 112 units (2.4%)
Answer: 4493 units, $94,353
7. A business has fixed costs of $34,020, variable cost of $3 per unit, and sells each unit for $11. Find the break-even point in units and revenue.
Solution:
Contribution per unit = Selling price - Variable cost = $11 - $3 = $8
Break-even units = Fixed costs / Contribution per unit = $34,020 / $8 = 4253 units
Break-even revenue = 4253 × $11 = $46,783
Margin of safety (at 4667 units) = 4667 - 4253 = 414 units (8.9%)
Answer: 4253 units, $46,783
8. A business has fixed costs of $57,730, variable cost of $2 per unit, and sells each unit for $9. Find the break-even point in units and revenue.
Solution:
Contribution per unit = Selling price - Variable cost = $9 - $2 = $7
Break-even units = Fixed costs / Contribution per unit = $57,730 / $7 = 8248 units
Break-even revenue = 8248 × $9 = $74,232
Margin of safety (at 8685 units) = 8685 - 8248 = 437 units (5.0%)
Answer: 8248 units, $74,232
9. A business has fixed costs of $53,900, variable cost of $17 per unit, and sells each unit for $28. Find the break-even point in units and revenue.
Solution:
Contribution per unit = Selling price - Variable cost = $28 - $17 = $11
Break-even units = Fixed costs / Contribution per unit = $53,900 / $11 = 4900 units
Break-even revenue = 4900 × $28 = $137,200
Margin of safety (at 5180 units) = 5180 - 4900 = 280 units (5.4%)
Answer: 4900 units, $137,200
10. A business has fixed costs of $13,360, variable cost of $2 per unit, and sells each unit for $20. Find the break-even point in units and revenue.
Solution:
Contribution per unit = Selling price - Variable cost = $20 - $2 = $18
Break-even units = Fixed costs / Contribution per unit = $13,360 / $18 = 743 units
Break-even revenue = 743 × $20 = $14,860
Margin of safety (at 1082 units) = 1082 - 743 = 339 units (31.3%)
Answer: 743 units, $14,860
Answers computed by code. No AI, no credits.
Assumptions and Conventions
Assumptions:
- Contribution per unit = Selling price - Variable cost.
- Break-even units = Fixed costs / Contribution per unit.
- Break-even revenue = Break-even units × Selling price.
- Margin of safety = Actual sales - Break-even sales.
Conventions:
- All monetary values in USD.
- Break-even units rounded up to the next whole unit.
Made with TeachSpark
No account needed.
Frequently asked questions
Do students need an account to use the Break-Even Analysis?
No. Students never need an account. They open a shared link or join with a code.
Can I print the Break-Even Analysis without signing up?
Yes. This tool computes answers by code, so you can generate, preview and print worksheet without an account. A free account adds saving and student links.
How are the answers computed?
Every answer is computed by code and verified by a second independent method. No AI is used.
What grades is the Break-Even Analysis for?
This tool fits Grades 8 – 12.
Related tools in Business and Economics Studio
Financial Ratios
Income statement and balance sheet with margins, ROCE, current and acid-test ratios. No AI, no credits.
Investment Appraisal
Payback period, average rate of return and net present value. No AI, no credits.
Supply, Demand and Elasticity
Schedules, graphs, equilibrium, shifts, elasticity and surplus. No AI, no credits.
Personal Finance
Simple and compound interest, loan payments, amortization, budgets and savings goals. No AI, no credits.
Business and Economics Formula Sheet
A printable of the formulas used by the Business and Economics tools. No AI, no credits.
✓ No account needed to generate, preview and print. A free account adds saving and student links.
Sign inWhat can I do?
Without an account
- Generate sheets
- Preview pages
- Print or save as PDF
- Make versions A, B, C
- Make differentiated levels
- Print answer keys
- See the trust panel and Show the calculation
- Try the on-screen practice
- Report a problem
With a free account
- Save to My library
- Browse My library
- Share revocable student links
- Make QR codes
- Turn sharing on or off
Students never need an account — they open a shared link or join with a code.
Sample output, computed by code — change the options and Generate to make your own
Name: ____________________Date: ____________
Break-Even Analysis
1. A business has fixed costs of $98,180, variable cost of $7 per unit, and sells each unit for $23. Find the break-even point in units and revenue.
2. A business has fixed costs of $55,850, variable cost of $8 per unit, and sells each unit for $13. Find the break-even point in units and revenue.
3. A business has fixed costs of $99,720, variable cost of $17 per unit, and sells each unit for $32. Find the break-even point in units and revenue.
4. A business has fixed costs of $90,160, variable cost of $20 per unit, and sells each unit for $40. Find the break-even point in units and revenue.
5. A business has fixed costs of $52,600, variable cost of $7 per unit, and sells each unit for $31. Find the break-even point in units and revenue.
6. A business has fixed costs of $68,180, variable cost of $16 per unit, and sells each unit for $41. Find the break-even point in units and revenue.
7. A business has fixed costs of $50,770, variable cost of $3 per unit, and sells each unit for $15. Find the break-even point in units and revenue.
8. A business has fixed costs of $77,700, variable cost of $3 per unit, and sells each unit for $13. Find the break-even point in units and revenue.
9. A business has fixed costs of $66,630, variable cost of $19 per unit, and sells each unit for $31. Find the break-even point in units and revenue.
10. A business has fixed costs of $10,150, variable cost of $14 per unit, and sells each unit for $39. Find the break-even point in units and revenue.
Made with TeachSpark
Answer Key — Break-Even Analysis
1. A business has fixed costs of $98,180, variable cost of $7 per unit, and sells each unit for $23. Find the break-even point in units and revenue.
Solution:
Contribution per unit = Selling price - Variable cost = $23 - $7 = $16
Break-even units = Fixed costs / Contribution per unit = $98,180 / $16 = 6137 units
Break-even revenue = 6137 × $23 = $141,151
Margin of safety (at 6564 units) = 6564 - 6137 = 427 units (6.5%)
Answer: 6137 units, $141,151
2. A business has fixed costs of $55,850, variable cost of $8 per unit, and sells each unit for $13. Find the break-even point in units and revenue.
Solution:
Contribution per unit = Selling price - Variable cost = $13 - $8 = $5
Break-even units = Fixed costs / Contribution per unit = $55,850 / $5 = 11170 units
Break-even revenue = 11170 × $13 = $145,210
Margin of safety (at 11577 units) = 11577 - 11170 = 407 units (3.5%)
Answer: 11170 units, $145,210
3. A business has fixed costs of $99,720, variable cost of $17 per unit, and sells each unit for $32. Find the break-even point in units and revenue.
Solution:
Contribution per unit = Selling price - Variable cost = $32 - $17 = $15
Break-even units = Fixed costs / Contribution per unit = $99,720 / $15 = 6648 units
Break-even revenue = 6648 × $32 = $212,736
Margin of safety (at 7127 units) = 7127 - 6648 = 479 units (6.7%)
Answer: 6648 units, $212,736
4. A business has fixed costs of $90,160, variable cost of $20 per unit, and sells each unit for $40. Find the break-even point in units and revenue.
Solution:
Contribution per unit = Selling price - Variable cost = $40 - $20 = $20
Break-even units = Fixed costs / Contribution per unit = $90,160 / $20 = 4508 units
Break-even revenue = 4508 × $40 = $180,320
Margin of safety (at 4707 units) = 4707 - 4508 = 199 units (4.2%)
Answer: 4508 units, $180,320
5. A business has fixed costs of $52,600, variable cost of $7 per unit, and sells each unit for $31. Find the break-even point in units and revenue.
Solution:
Contribution per unit = Selling price - Variable cost = $31 - $7 = $24
Break-even units = Fixed costs / Contribution per unit = $52,600 / $24 = 2192 units
Break-even revenue = 2192 × $31 = $67,952
Margin of safety (at 2638 units) = 2638 - 2192 = 446 units (16.9%)
Answer: 2192 units, $67,952
6. A business has fixed costs of $68,180, variable cost of $16 per unit, and sells each unit for $41. Find the break-even point in units and revenue.
Solution:
Contribution per unit = Selling price - Variable cost = $41 - $16 = $25
Break-even units = Fixed costs / Contribution per unit = $68,180 / $25 = 2728 units
Break-even revenue = 2728 × $41 = $111,848
Margin of safety (at 3089 units) = 3089 - 2728 = 361 units (11.7%)
Answer: 2728 units, $111,848
7. A business has fixed costs of $50,770, variable cost of $3 per unit, and sells each unit for $15. Find the break-even point in units and revenue.
Solution:
Contribution per unit = Selling price - Variable cost = $15 - $3 = $12
Break-even units = Fixed costs / Contribution per unit = $50,770 / $12 = 4231 units
Break-even revenue = 4231 × $15 = $63,465
Margin of safety (at 4413 units) = 4413 - 4231 = 182 units (4.1%)
Answer: 4231 units, $63,465
8. A business has fixed costs of $77,700, variable cost of $3 per unit, and sells each unit for $13. Find the break-even point in units and revenue.
Solution:
Contribution per unit = Selling price - Variable cost = $13 - $3 = $10
Break-even units = Fixed costs / Contribution per unit = $77,700 / $10 = 7770 units
Break-even revenue = 7770 × $13 = $101,010
Margin of safety (at 7896 units) = 7896 - 7770 = 126 units (1.6%)
Answer: 7770 units, $101,010
9. A business has fixed costs of $66,630, variable cost of $19 per unit, and sells each unit for $31. Find the break-even point in units and revenue.
Solution:
Contribution per unit = Selling price - Variable cost = $31 - $19 = $12
Break-even units = Fixed costs / Contribution per unit = $66,630 / $12 = 5553 units
Break-even revenue = 5553 × $31 = $172,143
Margin of safety (at 5738 units) = 5738 - 5553 = 185 units (3.2%)
Answer: 5553 units, $172,143
10. A business has fixed costs of $10,150, variable cost of $14 per unit, and sells each unit for $39. Find the break-even point in units and revenue.
Solution:
Contribution per unit = Selling price - Variable cost = $39 - $14 = $25
Break-even units = Fixed costs / Contribution per unit = $10,150 / $25 = 406 units
Break-even revenue = 406 × $39 = $15,834
Margin of safety (at 525 units) = 525 - 406 = 119 units (22.7%)
Answer: 406 units, $15,834
Answers computed by code. No AI, no credits.
Assumptions and Conventions
Assumptions:
- Contribution per unit = Selling price - Variable cost.
- Break-even units = Fixed costs / Contribution per unit.
- Break-even revenue = Break-even units × Selling price.
- Margin of safety = Actual sales - Break-even sales.
Conventions:
- All monetary values in USD.
- Break-even units rounded up to the next whole unit.
Made with TeachSpark
Break-Even Analysis - General business - On-level scaffold
Fixed and variable costs, contribution per unit, break-even units and revenue, margin of safety. No AI, no credits.