

This PowerPoint covers the AQA A Level Business (7138) topic of break-even.
It is intended to help teachers explain the theory clearly, guide students through the calculations and develop confidence in interpreting break-even data and charts.
This resource includes:
- a fully editable PowerPoint
- a Do Now starter activity
- a Quick Fire Five knowledge check
- clear explanation of key theory and calculations
- applied business examples
- exam-style questions, including extended written practice
- suggested answers
Content covered:
- calculation, interpretation and analysis of:
- fixed costs
- variable costs
- total costs
- revenue
- contribution per unit
- total contribution
- break-even output
- margin of safety
- interpretation of break-even charts
- illustration and analysis of the effects of changes in price, output and costs on a break-even chart
- the purpose and value of break-even analysis
This resource has been produced by an experienced A Level Business teacher and examiner, with a focus on helping students strengthen their knowledge, calculation skills, analysis and evaluation for A Level exam questions.
Suitable for teachers looking to save planning time and use a lesson resource that is closely matched to the specification.
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