$$The Instituto de Empresa is developing new in$-$company financial programs that are going to be offered to several companies during the next year. The careers department has provided information about former MBA students who could recommend these new programs to the Human Resources departments in their current companies.$$The purpose of these new programs is to provide basic financial training to the key $/$ top employees that the Human Resources Department is going to decide.$$In the beginning, these programs are planned as a only day talk always on Saturdays$-(7$ hours$)$mixed with exercises and financial documents and articles. The initial price for the program is $7\mathrm{.}000$ euros $/$ each one.$$The associate professor hired to teach these programs is John Smith $($he is going to earn $5\mathrm{.}100$ euros per program$)$The IE auditorium was booked to be used for these programs, as it was impossible to forecast a number of employees attending the program $($companies expressed different criteria$).$ It was also hired a cleaning company which is going to clean the auditorium after each program $(225$ euros $/$ cleaning$).$IE$$ hired a catering company that is going to provide coffee & sandwiches during the coffee$-$break $(300$ euros $/$ program$)$Other costs related to the programs are: a$)$ Annually checking of exercise and learning documents $(5\mathrm{.}500$ euros$),$ maintenance of the auditorium $(44\mathrm{.}000$ euros$)$ and maintenance of equipments $($computers $/$ screens, $)$ was $6\mathrm{.}000$ euros.$1.$Breakeven Point?$2.$Contribution Margin? Contribution Margin Ratio?$3.$How many programs must be sold to obtain a profit of $175\mathrm{.}000$ euros?$4.$What if these $175\mathrm{.}000$ euros are after taxes $-30\%-?5.$If IE decides to invest $170\mathrm{.}000$ euros in marketing & advertising, the number of sold programs is going to be around $300.$ What does IE should do$?$ Compare this one with the result you have obtained in question $3\mathrm{.}6.$The cleaning company that cleans the auditorium after the programs, has hired two employees $(900$ euros $/$ month each one of them. The cost of the cleaning materials is $35$ euros per cleaning. Breakeven point? $$