Back to Profit, Margins & Break-even
11+entrepreneurship-lab

Fixed vs variable costs

Understand why early-stage risk management: uncertain revenue + high fixed costs = dangerous.

In this lesson

Fixed vs variable costs is part of Profit, Margins & Break-even. This preview shows how entrepreneurship-lab connects to everyday family decisions such as earning, saving, spending choices, goals, approvals, or parent-guided money conversations inside Progress Penguin.

Think about this money choice

Imagine this situation: Your business has 50000 in local currency/month fixed costs and 600 in local currency/unit variable costs. You sell at 1500 in local currency/unit.

How it works

Early-stage risk management: uncertain revenue + high fixed costs = dangerous. Work from home (zero rent), use commission-only staff (convert fixed salary to variable cost), buy only when orders arrive (eliminate inventory). Each conversion from fixed to variable cost lowers the sales threshold at which the business survives.

Apply it to a real decision

Real-life money moment: Your business has 50000 in local currency/month fixed costs and 600 in local currency/unit variable costs. You sell at 1500 in local currency/unit. If sales drop from 100 to 50 units, what happens to your profit? The key lesson is: Fixed cost risk: at 100 units → 40,000 profit.

Activity preview

Connect the ideas

Use the lesson to complete this short practice activity.

Try one real money action

Open Tasks and submit proof for one task, or open Requests and make a deposit request. Parent approval can happen later.

Quiz preview

A 'fixed cost' for a bakery would be:

Monthly rent for the shop
Flour for each cake
Customer count
Weather

Your business has 50000 in local currency/month fixed costs and 600 in local currency/unit variable costs. You sell at 1500 in local currency/unit. If sales drop from 100 to 50 units, what happens to your profit?

Profit stays the same — fixed costs protect you
At 100 units: revenue 150000 in local currency, costs 110000 in local currency, profit 40000 in local currency.
Loss doubles because of fixed costs
Profit drops by 50% — proportional to sales