A machine manufacturer sells each machine for $7,700. The fixed costs are $289,800 per annum, variable costs are $1,950 per machine, and the production capacity is 63 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 59 machines are sold in a year? Round to the nearest cent

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