If both companies have the sames sales volume, total costs and income from operations, the reason why Gouda has a lower break even point is that their variable costs are lower. We use the contribution margin per unit to calculate the break even point and the contribution margin per unit = sales price - variable costs. The question states that total costs are equal, but it doesn't say anything about variable or fixed costs.
Assuming that Gouda is above break even point, each sale will generate a higher operating profit since the contribution margin is higher.
The internal rate of return defines that return in which the net present value is zero that means the initial investment is equivalent to the present value of the yearly cash flows after considering the discounting factor
In other words we can say that the net present value is zero
