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180/25=
7.20000000000000000000
180/50=
3.60000000000000000000
(7.2+3.6)/2=
5.40000000000000000000
each signup has to earn you $5.40 to break even.
You are earning $4.96 and losing money.
2244/452 =4.96
Add your overhead costs e.g.; server, time spent, etc.
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