UK Break Even Analysis

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Hi there, I was wondering if someone could help. Basically I have a Uni report due in tomorrow and have been absolutely stuck on finding the break even point of a purely theoretical business plan proposal.

It is a bike hire business that also sells accessories and I have tried it for days, but am just stuck.

Could someone give me pointers please?... I have attached the spreadsheets in a zip for clarity, Nothing in the files is confidential as it is all theoretical.

:confused:
 

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