Based on the information below, once the minimum threshold of participants is reached, the initial investment to establish the center is $317,880. The organization anticipates that it will generate $46,920 of net revenues in the first year, $68,166 in the second year, $93,404 in the third year, $123,287 in the fourth year, and $158,573 in the fifth year.

1. Perform the break-even analysis to determine how many seniors would need to have a full monthly membership for MHCBS to cover its monthly expenses.
2. Calculate the payback period to determine how long it will take MHCBS to recover its initial investment of establishing the senior multipurpose center

2. Can someone please break down how to get the solution for the table below? The data to get the answer is in the table below.

Break-Even Analysis
Total Revenues - Total VC - FC = Profit
Total Revenues - Total VC
Total FC/Total Revenues - Total VC

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This is data that is needed to get the solution for the above table and questions.

Maryland Home and Community-Based Services (MHCBS)
Assumptions
Expected Monthly Revenue (Membership Fee): $125 per person
Fixed Costs
Utilities	$ 590.00
Health/Wellness Staff	$ 2,500.00
Arts/Crafts Staff	$ 2,000.00
Supplies	$ 800.00
Fitness Equipment	$ 200.00
Total Fixed Costs	$ 6,090.00
Variable Costs
Monthly Lunch Costs	$ 25.00
Monthly Breakfast Costs	$ 15.00
Total Variable Costs	$ 40.00
Break-Even Analysis
Total Revenues - Total VC - FC = Profit
Total Revenues - Total VC
Total FC/Total Revenues - Total VC
Payback period
Initial investment	$317,880
1st Year	$46,920
2nd Year	$68,166
3rd Year	$93,404
4th Year	$123,287
5th Year	$158,573