... ðBÞ4 ,00 0 0 5 ,00 0 25 % 50, 000 Infinite Infinite6 ,00 0 20 % 100 ,00 0 100 % 57 , 20 0 20 % 1 60, 000 60% 38,6 40 20 % 23 2 ,00 0 45% 2. 25This table clearly shows that the closer the breakeven point, the higher the sensitivity ... ACCOUNTS1999 20 00 20 01 20 02 200 3C¼m%C¼m% C¼m%C¼m% C¼m%NET SALES 23 ,516 100 24 ,191 100 25 ,3 10 100 15,914 100 12, 853 100 À Cost of sales 13,7 42 58.4 13,168 54.4 18 ,07 4 71.4 10, 768 67.7 8 ,09 1 62. 9¼ ... infrastructure.Company 1 2 3 4 5Sales 100 100 100 100 100 Production 100 100 104 99 0 Trading profit 23 .0 24 .8 0 0 0 Raw materials used 0 046.6 23 .6 0 Other external charges 7.8 7 .0 46.9 14.1}Personnel...