A boutique chocolate$-$making business has a design capacity of $6,000$ kilograms per year and an effective

capacity of $5,700$ kilograms per year. However, the current production output is $4,800$ kilograms per year.

The boutique is considering upgrading its chocolate tempering process to meet growing demand. The

manager needs to buy a new machine to increase the production rate. Two machines, A and B$,$ are under

consideration, each with associated costs and revenue estimates as follows:

a$.$ Calculate the current efficiency and utilization.

b$.$ Determine each alternative's break$-$even point $($for Machine A and B$).$

c$.$ What quantity would the two machines $($i$.$e$.,$ A and B$)$ yield the same profit at$?$

d$.$ If current expected demand were $5,400$ kilograms per year, which machine would yield a higher

profit?