A set of three differentiated worksheets focusing on finding the point at which a business would ‘break-even’.

Students are given the formula: ‘total expense’ divided by ‘profit per item’ equals ‘break-even point’. They use this to help solve the remaining problems in the table on the page to work out how items need to be sold to make a profit.

The three versions of the worksheet are differentiated as follows:

• finding the break-even point only
• finding the break-even point and profit per item
• finding the break-even point, profit per item or total expense (students must be familiar with modifying a number sentence and fact families).

Print the appropriate worksheet for students based on their ability level. Calculators can be used to solve these problems if needed.