How do you calculate the breakeven points?

- B/In January of year 0, the Swiss group Schmidheiny published the following projected figures: Production Raw materials used Personnel cost Taxes Other external services Outsourcing Depreciation and amortisation 0 70.2 29.4 22.2 0.5 13.7 2.5 1.4 1 106 35.4 29.4 0.7 19.8 2 132 44.3 36.7 0.7 24.6 11.2 3.6 3 161 53.8 41.1 0.8 30.5 11.3 8.9 2.7 5 (a) Calculate the breakeven point for each year. The cost structure is as follows: o variable costs: raw materials used, outsourcing, 50% of other external services; o fixed costs: all other costs. (b) Schmidheiny is planning a capital expenditure programme which should increase its production capacity threefold. This programme, which is spread over years 0 to 1, includes the construction of four factories and the launch of new products. The income statements for years 1, 2 and 3 factor in these investments. State your views. (c) The company will need to raise around 30m to finance this capital expenditure programme. Financial expense before this capital expenditure programme amounts