I would also appreciate an explanation on how to calculate for B & C.

A. Complete a break-even analysis for BOTH options using this formula: Sale units to break-even=fixed costs / (sales price per unit - variable cost per unit) B. Determine how many sales units are needed per month and per hour. C. Determine what is the dollar value of sales necessary based on the break-even units. (Type all of your math calculations and provide in the submission document.) New Business Options: 1. HAIR SALON 2. FITNESS CENTER Operation Hair salon that services For men, women, and children 1000 square feet Seating area and 8 open booths. Small operation fitness center For ages 13 and up 5000 square feet Industry Similar to Supercuts Similar to Anytime Fitness Location Any strip mall in a suburb of Central Ohio. Hours 10 hours per day from 10am - 8pm, 7 days a week. 16 hours per day from 6am - 10pm, 7 days a week. Estimated Yearly Building Lease: $70,000 Fixed Yearly Utilities Costs: $45,000 Costs Yearly Marketing Expense: $14,000 Owner Salary/Year: $55,000 1st Franchise Investment: $60,000 2nd Year Franchisee Investment: $30,000 One Time Equipment Fee: $110,000 Yearly Utilities Budget: $12,000 Yearly Building Lease: $25,000 Owner Salary/Year: $55,000 Zero per customer Estimated Variable Costs Products used per Customer: $0.75 Commission to Stylist: 50% Estimated Revenue Average Sale per Customer: $25.00 Monthly Membership: $50.00