Sala pipe fittings produce pipe elbows and reducers from stainless steel. The company can process up to 24695 tonnes of stainless steel sheets in a year. The company pays the steel company $832 per tonne of stainless steel sheets and each tonne is used to manufacture $2523 worth of elbows and reducers. Variable processing costs are $357 per tonne and fixed processing costs $2.7 million per year at all production levels. Administrative overhead is $4 million per year regardless of the volume of the production. Marketing and transportation costs work out to be $378 per tonne. Determine the break-even volume in terms of percent capacity utilization