Marketing: Break-Even Point
Lesson Plans


Break-Even Point is a sample Marketing lesson created by a CTE and math teacher team from Colorado. The lesson’s objective is to teach students to identify fixed and variable costs and compute total revenue, total costs, and the break-even point. The CTE concepts for this lesson are fixed costs, variable costs, total revenue, total costs, and the break-even point. Math concepts include systems of linear equations, problem solving, table construction, graphing, and interpretation of results.

Math-enhanced CTE lessons are written only after CTE and math teacher teams work together to develop a curriculum map that identifies the CTE concepts and intersecting math concepts (including the Common Core math standards) that are naturally embedded within the CTE curriculum. Once the map is complete, the CTE and math teacher teams, working in communities of practice, select from within it one or more CTE concepts and related math concepts to develop into CTE lesson plans. Math-in-CTE’s seven-element pedagogic framework (PDF) guides this lesson development process. When the lessons are complete, the CTE teachers create scope and sequence plans for integrating the lessons into their courses.

Curriculum Map: Marketing (PDF)

Lesson Plan: Break-Even Point (PDF)

Break-Even Point Tables and Graphs (PDF)

Break-Even Point Analysis: Pineapple Computers (PDF)

Break-Even Point Analysis: Pineapple Computers - Key (PDF)