*This is a part of a problem , so probably not all of the info is going to be needed.

The second scenario proposes the purchase of new machinery which will double the level of production capacity and reduce the variable cost per bottle. Fixed costs will remain at the level of the first scenario, but there will be an increase in depreciation due to the purchase of new equipment. The machines to be purchased cost 400,000, have a useful life of five years, zero residual value and will be depreciated using the straight-line method. In detail, the financial data related to the second scenario are as follows:

Year
	1
Demand (q)	48000
price per bottle	12
variable cost per bottle	4
fixed costs	220000
depreciation	100000

If you know that the income tax rate on corporate profits is 24%, and that the company's cost of capital is 8% are requested:

...

C) You consider that the company has decided to follow the second scenario which foresees investment in new machines. Calculate the accounting and financial break-even point of turnover for the 1st year of the investment.