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A machine manufacturer sells each machine for $ 6 , 8 0 0 . The fixed costs are $ 2 7 1 , 1 0

A machine manufacturer sells each machine for $6,800. The fixed costs are $271,100 per annum, variable costs are $2,100 per machine, and the production capacity is 67 machines in a year. What is the break-even volume? What is the break-even revenue? What is break-even as a percent of capacity per annum? What is the profit or loss made if 66 machines are sold in a year?

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