Canada Simple Breakeven question?

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Hi all

I'm sure I'm just overthinking this one and it's very simple in reality. I'm trying to work out a breakeven point but it's for an online gaming business. So while I can obviously split out my fixed costs. But revenue per UNIT and therefore variable costs per unit are a bit tougher as the revenues are derived from the stakes that are lost on the site. So do I take that revenue and divide by the number of active users in a period? Or something else?!

TIA!!!!
 

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