A process produces 5 million pounds per year of industrial oil at full capacity, with a sale price of $1.45 per pound. At full capacity, annual direct production costs are $ 4 million. Fixed production costs are $1.8 million. 2.1 What is the break-even point? (5 points) 2.2 What is the actual cost price? (5 points) 2.3 Knowing that the company's tax rate is 28%, what is the current potential net profit from this process? (5 points) 2.4 Would it be viable to raise the price to $ 1.65 a pound if demand drops to 4 million pounds? (5 points)