A machine manufacturer sells each machine for $6,400. The fixed costs are $253,350 per annum, variable costs are $1,850 per machine, and the production capacity is 71 machines in a year. a. What is the break-even volume? 0.00 Round up to the next whole number b. What is the break-even revenue? 0.00 Round to the nearest cent c. What is break-even as a percent of capacity per annum? 0.00% Round to two decimal places d. What is the profit or loss made if 64 machines are sold in a year? 50.00 Round to the nearest cent