Need a graphicial chart to show Break-even point: The break-even point is when total revenue equals total costs. This will depend on your specific cost structure, but let's assume total fixed and variable costs of $40,000 per year. In this case, the break-even point would be reached in the first year when 800 services are sold ($40,000 / $50 per service). Profitability: The business would start making a profit in the first year after selling more than 800 services. The profit would increase each year as the number of services sold increases