
Business Break-Even: Solving Systems of Equations
Inquiry Framework
Question Framework
Driving Question
The overarching question that guides the entire project.How can we, as aspiring business owners, use systems of equations to model costs, revenue, and profit to determine the break-even point and optimize our business decisions?Essential Questions
Supporting questions that break down major concepts.- How can systems of equations model real-world business scenarios?
- What does the break-even point signify in business, and how can it be determined using systems of equations?
- How can different methods of solving systems of equations (e.g., graphing, substitution, elimination) be applied to optimize business decisions?
- In what ways can technology be used to solve systems of equations and analyze business data efficiently?
- How do business costs, revenue, and profit relate to systems of equations?
Standards & Learning Goals
Learning Goals
By the end of this project, students will be able to:- Apply systems of equations to model business costs, revenue, and profit.
- Determine the break-even point using systems of equations.
- Use different methods (graphing, substitution, elimination) to solve systems of equations for business optimization.
- Utilize technology to solve systems of equations and analyze business data.
- Interpret the break-even point in the context of business decision-making.
- Develop a business plan incorporating systems of equations to model financial aspects.
- Analyze the relationships between business costs, revenue, and profit within systems of equations.
- Communicate and justify business decisions based on the analysis of systems of equations.
- Solve systems of linear equations exactly and approximately with focus on pairs of linear equations in two variables.
- Explore strategies for solving systems of equations to look at business accounting
Common Core State Standards
Entry Events
Events that will be used to introduce the project to studentsLemonade Stand Showdown
The class is presented with two competing lemonade stand business plans with different initial investments and profit margins. Students must use systems of equations to model each business's potential earnings and determine which stand will reach profitability faster, prompting them to consider real-world constraints and make informed recommendations.Entrepreneur's Dilemma
A local entrepreneur visits the class and shares their business journey, highlighting a moment where understanding break-even analysis was crucial for their survival. Students then brainstorm the mathematical challenges the entrepreneur faced and how systems of equations could have provided solutions.Portfolio Activities
Portfolio Activities
These activities progressively build towards your learning goals, with each submission contributing to the student's final portfolio.Business Basics: Costs, Revenue, and Profit Equations
Students will begin by understanding the basic components of a business: costs (fixed and variable), revenue, and profit. They will define these terms and create simple linear equations to represent each.Steps
Here is some basic scaffolding to help students complete the activity.Final Product
What students will submit as the final product of the activityA definitions list and a set of linear equations modeling cost, revenue, and profit for a hypothetical business.Alignment
How this activity aligns with the learning objectives & standardsCCSS.Math.Content.HSA-REI.C.6 (Solve systems of linear equations exactly and approximately) and Learning Goal: Apply systems of equations to model business costs, revenue, and profit.Graphing the Break-Even Point
Students will graph the cost and revenue equations they created in the previous activity. By finding the intersection point of these two lines, they will visually determine the break-even point.Steps
Here is some basic scaffolding to help students complete the activity.Final Product
What students will submit as the final product of the activityA graph showing cost and revenue equations with the break-even point clearly marked.Alignment
How this activity aligns with the learning objectives & standardsCCSS.Math.Content.HSA-REI.C.6 (Solve systems of linear equations exactly and approximately) and Learning Goal: Determine the break-even point using systems of equations.Algebraic Break-Even Analysis: Substitution and Elimination
Students will algebraically solve the system of equations (cost and revenue) using substitution and elimination methods. They will compare the results with their graphical solution from the previous activity.Steps
Here is some basic scaffolding to help students complete the activity.Final Product
What students will submit as the final product of the activityA written report comparing the break-even point calculated algebraically (using substitution and elimination) with the graphical solution.Alignment
How this activity aligns with the learning objectives & standardsCCSS.Math.Content.HSA-REI.C.6 (Solve systems of linear equations exactly and approximately) and Learning Goal: Use different methods (graphing, substitution, elimination) to solve systems of equations for business optimization.Tech-Enhanced Break-Even Analysis
Students will use graphing calculators or online tools (like Desmos) to solve the systems of equations and analyze how changing parameters (e.g., fixed costs, variable costs, selling price) affects the break-even point.Steps
Here is some basic scaffolding to help students complete the activity.Final Product
What students will submit as the final product of the activityA presentation (slides or video) demonstrating how to use technology to solve systems of equations and analyze the impact of changing business parameters on the break-even point.Alignment
How this activity aligns with the learning objectives & standardsCCSS.Math.Content.HSA-REI.C.6 (Solve systems of linear equations exactly and approximately) and Learning Goal: Utilize technology to solve systems of equations and analyze business data.Business Plan: From Break-Even to Business Decisions
Students will create a mini-business plan for their chosen business, incorporating the break-even analysis they performed. They will discuss how understanding the break-even point informs their business decisions (e.g., pricing, production levels).Steps
Here is some basic scaffolding to help students complete the activity.Final Product
What students will submit as the final product of the activityA mini-business plan that includes a break-even analysis, a discussion of how the break-even point affects business decisions, and a justification of their pricing and production strategies.Alignment
How this activity aligns with the learning objectives & standardsCCSS.Math.Content.HSA-REI.C.6 (Solve systems of linear equations exactly and approximately) and Learning Goal: Interpret the break-even point in the context of business decision-making and Develop a business plan incorporating systems of equations to model financial aspects.Rubric & Reflection
Portfolio Rubric
Grading criteria for assessing the overall project portfolioBreak-Even Business Analysis Rubric
Understanding of Systems of Equations
Assesses students' comprehension of linear equations related to business costs, revenue, and profit.Identification of Cost, Revenue, and Profit Concepts
Evaluates the ability to define and apply these economic concepts within equations.
Exemplary
4 PointsThoroughly and accurately defines cost, revenue, and profit with precise equations well-aligned to business scenarios.
Proficient
3 PointsDefines cost, revenue, and profit accurately with appropriate equations fitting business contexts.
Developing
2 PointsPartially correct definitions and equations; some confusion evident in business context application.
Beginning
1 PointsInaccurate or incomplete definitions and equations lacking business context relevance.
Equation Development
Measures skill in developing linear equations to represent economic factors.
Exemplary
4 PointsConstructs precise and logical linear equations demonstrating advanced connection to business scenarios.
Proficient
3 PointsDevelops well-structured equations with clear links to business cases.
Developing
2 PointsGenerates equations with partial clarity or relevance to the business context.
Beginning
1 PointsStruggles to create logical equations; limited connection to business context.
Method Application for Break-Even Analysis
Focuses on students' use of graphing, substitution, and elimination methods to analyze and solve equations.Graphical Representation
Evaluates accuracy in graphing cost and revenue and identifying the break-even point.
Exemplary
4 PointsGraphs are precise; intersection point is clearly identified and explained within the business context.
Proficient
3 PointsAccurate graphing with correctly identified intersection point and reasonable explanation.
Developing
2 PointsGraph contains minor errors; intersection point somewhat identified or explained.
Beginning
1 PointsIncorrect graphs or misidentified intersection introduce significant inaccuracies.
Algebraic Solution Methods
Assesses the use of substitution and elimination methods for solving systems of equations.
Exemplary
4 PointsFlawless application of both methods with consistent results across algebraic and graphical solutions.
Proficient
3 PointsCorrectly applies substitution and elimination with generally consistent outcomes.
Developing
2 PointsIncomplete or partly incorrect application with some inconsistency in results.
Beginning
1 PointsInitial attempts with method application errors leading to conflicting results.
Use of Technology in Mathematical Analysis
Assesses student ability to leverage technology for solving and analyzing systems of equations.Technological Application
Measures effectiveness in using graphing calculators or software to solve equations and alter parameters.
Exemplary
4 PointsUses technology adeptly, clearly demonstrating effects of parameter changes on graph outcomes.
Proficient
3 PointsEmploys technology effectively with sensible demonstration of parameter impact.
Developing
2 PointsPartial tech use with limited exploration or demonstration of parameter effects.
Beginning
1 PointsIncorrect or minimal use of technology lacking clear outcome demonstrations.
Business Decision-Making and Justification
Evaluates the degree to which students explain and support their business decisions based on analysis.Business Plan Rationalization
Assesses how students justify business decisions using break-even analysis.
Exemplary
4 PointsProvides insightful, evidence-backed justifications for business decisions, tying analysis to strategic choices.
Proficient
3 PointsOffers sound, logically-supported decisions connected to break-even findings.
Developing
2 PointsPresents partial or sometimes unclear justifications related to break-even point conclusions.
Beginning
1 PointsLacks coherent rationale or connections between analysis and business decisions.