A manufacturer of major appliances provided the following information. The maximum capacity of the facility is 800 units per month. The fixed costs are $14,200.00 per month and the variable costs are $350.00 per unit. The product currently sells for $680.00.

a. What is the break-even volume as a percent of capacity?

%

b. If the variable costs decreased by $24.00 per unit, what would be the net income per month at maximum capacity?

Round to the nearest cent