I need guidance on figuring out how the breakeven (units). Here is the information

Fitness Center

Operation

5000 square ft

Hours

16 hours 7 days a week

Fixed Costs

$60,000 1st year Investment

$30,000 2nd year Investment

$110,000 One time Equipment Fee

$12,000 Yearly Utilities Budget

$25,000 Building lease

$55,000 Owner's yearly salary

Variable Costs

$0 per customer

Revenue

$50 monthly membership fee

This is what I figured out so far:

Fixed cost ( year 1) $60,000+110,000+12,000+25,000+55,000=$262,000

Fixed cost (year 2) $30,000+12,000+25,000+55,000=$122,000 ( unsure about this one)

Variable cost= $0.00

Breakeven (units) calculations: Fixed Cost/ (Sales Price- Variable Cost)

Year 1: $262,000/($50-0)= $5240.00

Year 2: $122,000/($50-0)=$2440.00 ( unsure about this answer)

Thanks,