The Optus waste management company has in recent years developed a new waste management system which is expected to hit the market in the next 15 weeks. It is expected to make marginal profit on the products. As a consultant to the company explain the concept of break-even analysis, and how it is applied to ensure that the company stays within profit zone and what assumptions are paramount in the application of the concept? (c) The WHO is considering providing Covid 19 vaccines to the lower income countries, it wants to contract some pharmaceutical companies to provide these services, and the companies are required to provide a budget. Explain the budgeting process in detail and components what would be required to in the process of budget preparation. PART B Answer all questions in this section Question 5 a. All construction Company is into the establishment of theater halls for cinematograph is considering purchasing equipment that costs Ghc23,000. The equipment has an estimated useful life of 5 years and no salvage value. B Company believes that the annual cash inflows from using the equipment will be Ghc65,000. Required: i. Calculate the net present value of the equipment assuming that B Company's cost of capital is 10%. Is the equipment an acceptable investment? ii. Calculate the net present value of the equipment assuming that B Company's cost of capital is 12%. Is the equipment an acceptable investment? iii. Explain the use of payback period and what are the flaws of the method as compared to NPV method of evaluating cash flows. Major Topic Investment Appraisal Blooms Designation EV Score 3+3+4= 7