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Fixed and Variable Expenses Worksheet

Grade 12 Math worksheet on understanding and calculating fixed and variable expenses in personal and business finance.

Grade 12 Math Financial LiteracyFixed and Variable Expenses
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CCSS.MATH.CONTENT.HSA-CED.A.1CCSS.MATH.CONTENT.HSA-SSE.A.1.A
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Fixed and Variable Expenses

Name:

Date:

Score:

Read each question carefully and provide your answers in the space provided. Show all calculations where applicable.

1. Which of the following is typically considered a fixed expense for a small business?

a

Raw materials for production

b

Employee wages based on hours worked

c

Rent for the office space

d

Shipping costs for products sold

2. An increase in production volume will most likely lead to an increase in which type of expense?

a

Fixed expenses

b

Variable expenses

c

Both fixed and variable expenses

d

Neither fixed nor variable expenses

1. Depreciation of equipment is an example of a variable expense.

T

True

F

False

1. Expenses that do not change regardless of the level of activity or production are called   expenses.

2. The cost of electricity for a manufacturing plant, which increases with higher production, is an example of a   expense.

1. A small bakery has monthly rent of $1,500, and ingredients cost $2 per loaf of bread. If they bake 500 loaves in a month, what are their total fixed costs and total variable costs for the month? Show your calculations.

2. Explain the importance of distinguishing between fixed and variable expenses for a business when making pricing decisions.

Match each expense type with its characteristic.

1. Fixed Expense

 

a. Changes with production volume

2. Variable Expense

 

b. Remains constant regardless of production

The graph below shows the total cost (TC) for a company producing a certain product. Identify the approximate fixed costs and variable costs per unit from the graph.

Total Cost vs. Production UnitsProduction UnitsTotal Cost ($)0500100015002000250030000100200300400500Total Cost

Fixed Costs:  

Variable Costs per unit: