This report calculates the gross profit per hour per cost centre using a custom expression which divides the total job value by the number of actual hours scheduled to that job.

Once you have visualised the report as a bar chart, click on the visualisation settings at the bottom of the page and set the goal. In this example it is set to reflect a break-even point, but as gross profit and loss doesn't take overhead costs into account, you can set it to your chosen benchmark or build the report using net profit and loss instead of gross.