Sales Break-Even Challenge
Use unit prices, variable costs, fixed costs, and profit goals to calculate sales targets and break-even quantities.
Business accounting puzzle
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Instructions, device progress and accessibility
Choose difficulty and Practice or UTC Daily challenges. Solve the accounting questions, then press Check answer. Hints and Undo mark the round assisted. Scores save locally; no account or real stock data is required.
Local progress is checked when play begins.
How to play Sales Break-Even Challenge
Use unit prices, variable costs, fixed costs, and profit goals to calculate sales targets and break-even quantities. Each problem has its own business scenario and is checked against the accounting formula. Start at Easy and increase difficulty when ready. The daily challenge uses the same questions for each date and difficulty.
Accounting concept and formula
If price is $50 and variable cost is $30, contribution per unit is $20. With $1,100 fixed costs, the break-even quantity is 55 units. To earn $300 profit, sell at least 70 units.
Units must be whole numbers, so always round required unit counts upward.
Worked example
If price is $50 and variable cost is $30, contribution per unit is $20. With $1,100 fixed costs, the break-even quantity is 55 units. To earn $300 profit, sell at least 70 units.
Common mistakes to avoid
Units must be whole numbers, so always round required unit counts upward. Always identify which line item belongs in the formula, verify the sign of a gain or loss, and check that your final answer uses the indicated unit.
Frequently asked questions
What is contribution margin per unit?
Selling price minus variable cost per unit.
What is a break-even sales target?
The minimum unit sales needed to cover fixed and variable costs.