A machine manufacturer sells each machine for $7,500. The fixed costs are $261,100 per annum, variable costs are $1,800 per machine, and the production capacity is 59 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 69 machines are sold in a year