This is a simple excel model I created to help show my students the impact of changing the variables in the break even calculation. The spreadsheet allows the user to change, Fixed Costs, Variable Costs, Sale Price and Sales figures and will subsiquesntly calculate BE (both units and sales (£)) and round this up accordingly. The spreadsheet will also show the BEP graphically The model will also calculate margin of safety (all of the calculations are laid out so students can see this too)

This is a 8 slide taster lesson with a cereal box creation task. I hope that I have created a tiny bit of background to allow the session to be stand alone and so that students get a little more understanding of what they are doing. This should fit into a 1 hour lesson I would suggest printing the final slide onto A3 paper to allow students to be more creative.