You bought an ad for a local advertisement to publicize your nail salon. The ad costs $1,000. You charge $40 per nail set (hypothetically speaking there are no other variables such as nail length, color, ie. reasons for price increase) Your variable costs are $20 per nail set.

1. How many nail sets do you have to do to break-even on the cost of the ad?

2. What is your break-even point if you charge $60 per nail set?