A machine manufacturer sells each machine for $$7,200.$ The fixed costs are $$281,500$ per annum, variable costs are $$1,750$ per machine, and the production capacity is $66$ machines in a year.

a$.$ What is the break$-$even volume?

b$.$ What is the break$-$even revenue?

c$.$ What is break$-$even as a percent of capacity per annum?

d$.$ What is the profit or loss made if $60$ machines are sold in a year?