a$)$ If fixed cost is $$72,000,$ variable cost is $$6\mathrm{.}00$ and the sale price is $$9\mathrm{.}00,$ what is the breakeven point?

b$)$ An assembly line has $4$ workstations with work content$3,4,5,4$ minutes, respectively. How efficient is this line?

c$)$ The customers arrive at the rate of $10$ per hour at a single server facility. Server takes about $4$ minutes to serve one customer. What is the utilization of the facility?

d$)$ The design capacity of a machine is $200/$day$,$ and the effective capacity is $130/$day$.$ What will machine$$s utilization if $80$ units are produced today?