read this article, the link is down below on break-even analysis: http://actioncoachoforangecounty.com/blogs/232-the-importance-of-knowing-your-breakeven-analysis.html Us a real life example, list and discuss all of the factors that you would need to consider for opening your new business in order to break-even. For example: Opening a Crossfit Gym Rent, Crossfit licencing, coaches, equipment, utilities. Would mostly likely take about 75 members at a price of $125/month to completely break-even for 6 months ($56,250) amount laid out for business and must have at least 40 members on a monthly basis at $125 in order to break-even and start to earn a profit. (This is a very, very simple kind of made up example. This will suffice, but if you can create more, then do so. If you were really creating a business you would need to do this in real depth for a business plan.)