How do you calculate the break even of this senario

OptionTwo: Operation: Small Operation Fitness Center Industry: Similar to an Anytime Fitness or Snap Fitness. Location: Any strip mall in the cities of Pickerington, Ohio or Reynoldsburg, Ohio. Hours of Operation: 16 hours per day from 6AM - 10PM, 7 days a week. Estimated Fixed and Variable Costs: o Fixed Costs: First Year Franchisee Investment: $50,000 Second Year Franchisee Investment: $25,000 One Time Equipment Fee: $100,000 Yearly Utilities Budget: $12,000 Yearly Building Lease: $24,000 Owner Salary/Year: $50,000 o Variable Average Costs: Very little to Zero per customer Estimated Sales: o Monthly Membership: $50.00