25 Other fixed costs 62.23 2% 62.23 62.28 62.32 62.37 12.42 E2.46 62.51 26 12.56 $2.62 27 28 Year Price Variable costs per unit Contribution Volume Income 29 Year 1 E65.00 632.03 632.97 5280 f174,079.20 30 Year 2 E66.30 632.77 633.53 5280 6177,033.18 31 Year 3 167.63 633.53 634.10 5280 E180,031.73 32 Year 4 E68.98 634.31 634.67 5280 f183,075.36 BB Year 5 670.36 635.10 635.26 5280 E186,164.57 34 Year 6 671.77 35.91 635.85 5280 6189,299.88 35 Year 7 673.20 636.75 636.45 5280 f192,481.80 36 Year 8 674.66 637.60 637.07 5280 F195, 710.83 37 Year 9 676.16 638.47 637.69 5280 f198,987.49 38 Year 10 E77.68 639.36 638.32 5280 6202,312.27 39 40 41 CAPITAL ALLOWANCE 42 Initial Capital Expenditure E100,000.00 43 Less AIA 44 Pool E100,000.00 45 WDA 18% (18,000.00 E18,000.00 (+AIA) 46 WDV ( New pool) E82,000.00 47 WDA 18% f14, 760.00 48 WDV ( New pool) 667,240.00 49 WDA 18% f12,103.20 50 WDV (New pool) 655,136.80 51 WDA 18% 69,924.62 52 WDV ( New pool) 645,212.18 53 54 55 56 57 58 FUNCTIONAL BUDGET CASH BUDGET INCOME STATEMENT SoCiE SOFP BREAK EVEN CAPITAL APPRAISAL