Lesson Plan

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Lesson Plan
Grade: Date: 18/01/2026
Subject: Business Studies
Lesson Topic: calculate break-even output
Learning Objective/s:
  • Define fixed, variable, total costs and contribution per unit.
  • Apply the break‑even formula to calculate the break‑even output.
  • Analyse how changes in costs or selling price affect the break‑even point.
  • Interpret break‑even results to make basic business decisions.
Materials Needed:
  • Projector or interactive whiteboard
  • Printed worksheet with cost data and practice questions
  • Calculator or spreadsheet software
  • Whiteboard and markers
  • Break‑even chart handout
 Introduction:
Begin with a quick real‑world hook: ask students how many notebooks a small business must sell to cover its rent and salaries. Review prior knowledge of fixed and variable costs and the concept of contribution. Explain that by the end of the lesson they will be able to calculate the break‑even output and interpret its significance.
Lesson Structure:
  1. Do‑now (5'): Students solve a mental profit/loss question; teacher checks answers.
  2. Mini‑lecture (10'): Review cost concepts and derive the break‑even formula using the notebook example.
  3. Guided practice (12'): Work through the step‑by‑step calculation together on a worksheet.
  4. Independent practice (15'): Students complete two practice questions (bakery and retailer) using calculators or spreadsheets; teacher circulates.
  5. Concept check (5'): Quick poll/exit ticket on the effect of increased fixed costs; discuss answers.
  6. Summary & reflection (3'): Recap main steps and link to upcoming topics.
Conclusion:
Summarise the formula QBE = FC ÷ (SP‑VC) and how to interpret the result. For the exit ticket, students write the break‑even output for a new scenario on a sticky note. Assign homework to create a break‑even chart for the notebook example using graph paper or a spreadsheet.