how i compute Break even point unit and dollar from subscription services

revenue $7,150,000

paid members $2,400,000

Contribution profit $29,045,000

contribution margin 97%

subscription price $60

sales 30,000,000

fixed cost $5,645,120

variable cost $955,00

^variables cost $955,000

sales $30,000,000

Revenue and Sales

Estimation and calculation of Revenue per year (1%) Subscription Revenue: Premium user $60/month, Premium retailer $ 5000/month (40,000 customers and 200 retailers) $3,400,000 Advertising Revenue: 200/CPM (cost per miles on ad $2,250,000 campaign) (Total Ads partner = 150 partners, 75,000 CPM per ad) $ 600,000 Handling fee Revenue: 2% of sales per order (Total Delivery order = 30m) Sales commissions: 4% of sales per order (Total sales - 30m) $900,000 $7,150,000 Total revenue *Note: Sales is 30M