The operating budget of the Omega Twelve Company contains the following information.

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

fixed cost $ $215000$

variable cost $ $373520$

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$.$