In the Data Services at Armistead case study how to calculate the break even number of shifts for Data Services on a monthly basis. Ignore the acquisition costs. (consider costs that are invariant with respect to # of shifts as fixed costs and also determine the contribution margin per shift.)

Also,Assume that Data Services will keep a customer for 5 years. Calculate the break-even number of shifts including customer acquisition costs (amortize the customer  acquisition costs over 5 years). (consider costs that are invariant with respect to # of shifts – including customer acquisition costs — as fixed costs and also determine the contribution margin per shift.)