if you could add the equations used to find each that would be helpful.

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 Fitness Center Year One Fitness Center Year Two Hair Salon Total Fixed Costs, $ $184,000 $262,000 $232,000 $25.00 Selling price per unit, $ $50.00 $50.00 $13.25 $0.00 $0.00 Variable cost per unit, $ Contribution margin, $ $11.75 $50.00 $50.00 ***ROUNDED UP Break-even in UNITS per YEAR ROUNDED UP Break-even in UNITS per MONTH ROUNDED UP Break-even in UNITS per HOUR Break-even in sales revenue per YEAR, $ Break-even in DOLLARS per MONTH, $ Break-even in DOLLARS per HOUR, $