Complete this breakeven analysis problem, must show work

1. XYZ Home Health Care Agency is considering adding a new service. The anticipated charge per service is $150. The variable cost associated with providing this service is $50. Fixed costs are $2,000. What is the breakeven point for this new service?

2. ABC Company is anticipating buying a new piece of equipment with a cost of $250,000. The projected cash flows over the useful life of the equipment are $26,500. What is the payback period for this piece of equipment?