Calculate the breakeven point.

3°) Supposing sales are regular all over the year, when is the breakeven point reached?

4°) The company considers that sales can reach € 110 000 000 with no additional investments. If so, what would be the consequence on the breakeven point? On the operating income?

5°) What is the resulting operational leverage?

Expenses ans revenues by nature INDUS Cy: Cost and income analysis Manufacturing Department Distribution Department] G&A Departments Variable part Fixed part Variable part Fixed part Variable part Fixed part Supplies External services Operating taxes Personnal costs 73 000 1 245 000 127 000 2 580 200 104 130 104 870 1 810 000 720 275 170 480 42 620 102 700 79 000 252 000 47 100 169 700 63 000 21 210 345 13 101 500 929 600 398 400 4 625 000 Dotations for amortization and depreciation Other operating expenses Recovery of operating dotation 827 200 342 100 208 300 -325 000 449 255 -150 000 Self production (production immobilise) -143 000 24 195 345 16 904 175 1 331 210 887 990 433 700 5 412 355 Additionnal data : Raw Materials purchases RM inventory variation (decrease) Finished goods inventory variation Sales o Other operating income (in deduction of fixed G&A) 37 530 000 446 395 1 223 850 92 385 800 323 500