Ans:
You can calculate your break-even threshold by dividing the operating expenses by the selling price per unit, excluding any variable cost per unit. To start a service firm, you must first determine a business "unit". Accountants, for instance, may bill by the hour, and thus one hour would indeed be one unit. Charge by therapy, session (if you're a teacher or instructor), or individual service. The calculation is relatively straightforward once you've determined the units.