A machine manufacturer sells each machine for $7,800. The fixed costs are $271,850 per annum, variable costs are $2,000 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 52 machines are sold in a year?

Round to the nearest cent