The annual variable production costs for a plant operates at 70% capacity are $600,000 while the sum of the annual fixed charges, overheads costs, and general expenses is $300,000.

1- What is the break-even point in percentage capacity and in units of production per year if the total annual sales are $1,200,000 and the product is sold at $100 per unit?

2- What were the annual gross profit for this plant at 100% and 90%?