2. (25 P, 25min) The total fixed capital investment is estimated to be $20,000,000 for a new food processing plant project. The plant produces 10,000,000kg products per year. The selling price of the products will be $4/kg. The fixed costs are $20,000,000 and independent of production rate, whereas the variable costs equal to 30% of the annual sales. The income tax rate is 35%, and 10 -years straight-line method is used to calculate depreciation. Determine a) The production rate at breakeven point, b) The annual cash flow at full capacity, c) The profitability of the project using the return-on-investment method if the minimum acceptable rate of return is 20%