Can I please receive assistance with the sections highlighted in Yellow. Please provide an explanation as to how to calculate these figures, I am not familiar with how to calculate the Break-even, and I want to learn. Thank you!

.

Year 0 Year 1 Year 2 Year 3 Totals $0 Net Economic Benefit Discount Rate (5%) PV of Benefits NPV of Benefits $40,000 0.9524 $38,096 $38,096 $45,000 $45,000 0.907 0.8638 $40,815 $38,871 $78,911 $117,782 $117,782 $0 $0 One-time Costs ($30,000) $0 Recurring Costs Discount Rate (5%) PV of Recurring Costs NPV of all Costs $15,000) ($15,000) ($15,000) 0.95241 0.907) 0.8638 $14,286) ($13,605) ($12,957) ($44,286) ($57,891) ($70,848) ($70,848) $0 -30000 Overall NPV Overall ROI $46,934 0.66246 Break-Even Analysis Yearly NPV Cash Flow Overall NPV Cash Flow Q U R V S W Project break-even occurs between years