EXHIBIT 2: ESTIMATED INVESTMENT IN INDIAN RUPEES EXHIBIT 3: ROUTINE EXPENSES PER MONTH IN INDIAN RUPEES Source: Compiled by authors. EXHIBIT 4: EXPENSES RELATED TO VOLUME OF PRODUCTION PER MONTH IN INDIAN RUPEES (FOR 0.20 MILLION BRICKS) Source: Compied by authors. EXHIBIT 5: PERSONNEL COSTS PER MONTH IN INDIAN RUPEES 1. Analyze various expenses into fixed cost and variable cost and calculate contribution margin (including CM% ). 2. Find the breakeven point (BEP) and plot a CVP graph (BEP in terms of units and revenues). 3. How many bricks need to be sold so as to earn a targeted income of Rs 2.5 million per year? 4. Determine the profit if they sell at what they anticipate in the first year and if they sell at the maximum capacity of the factory. 5. What advice can be given to the owner? 6. What costs or revenues have not been taken into account in this calculation, particularly with regard to CSR? You are not being asked to give figures but elements to take into consideration (maximum 300 words)