A machine manufacturer sells each machine for $6,200. The fixed costs are $252,500 per annum, variable costs are $2,050 per machine, and the production capacity is 70 machines in a year.

a. What is the break-even volume? (Round up to the next whole number)

b. What is the break-even revenue? (Round to the nearest cent)

c. What is break-even as a percent of capacity per annum? (% Round to two decimal places)

d. What is the profit or loss made if 59 machines are sold in a year? (Round to the nearest cent)