A machine manufacturer sells each machine for $6,700. The fixed costs are $257,850 per annum, variable costs are $1,650 per machine, and the production capacity is 70 machines in a year. a. What is the break-even volume? 52.00 Round up to the next whole number b. What is the break-even revenue? 469,000.00 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 61 machines are sold in a year? Round to the nearest cent