The following information presents key figures pertaining to the operating budget of a company:

Sales at $92\%$ of capacity $$644,000$

Fixed costs $$215,000$

Variable costs $$373,520$ $$588,520$

Net income $$55,480$

a$)$ Draw a detailed break$-$even chart.

b$)$ Compute the break$-$even point as a percent of capacity.

c$)$ Determine the break$-$even point in dollars if fixed costs are reduced by $$11,200$ while variable costs are changed to $62\%$ of sales.