Florida B.E.S.T. MA.912.FL.3.12

MathGrades 9–12Describe the advantages and disadvantages of short-term and long-term purchases.

The Standard

Given fixed costs, per item costs and selling price, determine the break-even point for sales volume.

Florida B.E.S.T. Standards for Mathematics

Teacher's field guide

What Students Need to Do: Students write a total cost equation from an upfront cost and a cost per item. They compare it with revenue and find the sales quantity where the amounts match.
What Mastery Looks Like: A student writes correct cost and revenue equations, then solves where they are equal. They label the answer in units and can tell whether sales above or below it produce profit or loss.
Common Misconceptions: Students may multiply the fixed cost by the number of items or leave the per-item cost out. Some confuse revenue with profit or round down when a whole additional sale is needed.
How to Assess It: Exit ticket: A candle seller pays $600 upfront, spends $8 per candle, and sells each for $20. Write an equation and find the break-even sales volume.

Lesson moves

Give groups fixed-cost, per-item-cost, and price cards, then have them build and solve a break-even equation with counters.
Ask students to explain why selling one more item after break-even creates profit equal to price minus per-item cost.
Run a matching race where students pair business scenarios with cost equations, revenue equations, and break-even sales volumes.
Plan a school fundraiser by estimating setup costs, item costs, sale price, and the number of sales needed to break even.

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