I need to calculate the break-even point of a made up company. Information provided below with details and price of product. All product will be outsourced and cost is estimated. In addition to details, my company will have a very small office, three members of upper management, and general labor. All fixed costs will be estimated.

A price of 29.99(39.99/family) per month for a basic membership will be charged that includes unlimited access to our basketball court, indoor track, exercise equipment, and chapel along with 4 passes to the pools and ice skating rink. A price of 49.99(59.99/family) per month will be charged for a preferred membership that includes the basic membership plus 4 hours of additional activities (art lessons, cooking lessons, gymnastics, ballet, and taekwondo). VIP packages will include the preferred membership with 10 hours of additional activities plus trips to sports events, zoos, universities, and nature walks. VIP packages will vary in price depending on trips chosen. All packages are available for reduced rate based on income.