Breeding bettas is not the joy ride ya might think it is. Here is a little prespective for you.
A good spawn will yeild 200-300+ fry. So here's a list of things ya should have.
10gal spawning tank.
appropriately sized tank to hold the male after his job is complete
at least a 10gal to hold several females (3-4), some males aren't compatible with some females and vice versa.
150+ 1/2-1gal Jars which can be acurrately heated to a proper temp.
40-55gal tank to rear the all the fry untill you can sex them, then to rear the females to 4-5 months of age
Expect to do 90% changes in each of the jars EVERY day, and at least 50% in the female rearing tank EVERY day.
Food Cultures for the fry once they go free swimming, and good qualiy food to grow out the fry, not just flake and pellet junk, or frozen bloodworms and brineshrimp, you need other things as well preferably a home made staple food mix.
The ability to provide temporary housing for the male/female after spawning in case of disease issues.
Those water changes will have to be done for MONTHs after the spawn.
Now look, take this anyway you want, but we are honestly not trying to be mean, we have been there and done that with bettas, its a ton of work, it takes a ton of time, and a good chunk of change. If you are breeding fish you got from the LFS, you will not get much at all for them, most LFS pay 60 cents for their males and maybe 50 cents for the females. Expect to get less than that. Out of a spawn of 200, with an even male/female ratio that only adds up to $110 total for all your time and effort, IF your lucky enough that they give you that much for them. After 4-5 months, you will also be extremely luck to be breaking even if not losing money on them, it could be a good deal of it as well. Like Pixie said, the only way to really make it worth while is to get some nice breeding stock from a professional breeder who shows his/her fish. You'll spend some good cash for a nice pair, but its really the only way to produce awesome fish, and then target that market.
Again, no one is trying to be mean, we're just telling you what is what.