How i hate to hear this.
It does not get cheaper to fly per hour as a real metric. If i fly enlugh it can only Cost me $1 an hour!
You have to have that money to start with. Making up some mythical division problem doesn't solve anything.
With all due respect your fixed costs are constants. Insurance (unless you are rich), Annuals (if you fly it at all), Hangar or Tie Down Costs (unless you have a big back yard), Debt Service (if you borrowed) are all the same regardless of how much you fly.
Numbers can be argued. I spent two minutes on-line to find these (from an insurance company) and can do a lot better but I'm old, experienced, and have an airframe mechanic certificate. The site says $14,000 per year in fixed costs on an older CE172. They also say $40.00 per hour in variable costs (including maintenance reserves)...
So IF you break it down by flight hour, the pilot in the example really pays a lot less, the more she flies...
35 hours $ 15,400 / 35 = $ 440.00 hour
70 hours $ 16,800 / 35 = $ 240.00 hour
105 hours $ 18,200 / 105 = $ 173.33 hour
140 hours $ 19600 / 140 = $ 140.00 hour
175 hours $ 21,000 /210 = $ 120.00 hour
No, it will never get down to a dollar an hour. In the highly unlikely event that you could actually fly 10 hours every day for a year it would only drop to $ 43.86 per hour. (Not counting your ensuing divorce, attorneys fees and alimony are I believe variable costs.

)
Sure there are limitations... There are limitations on everything in life.
From my owners manual: "
The fact that your air bag did not inflate in a collision does not mean something is wrong with the air bag system."