A machine manufacturer sells each machine for $$7,600.$ The fixed costs are $$257,550$ per annum, variable costs are $$1,650$ per machine, and the production capacity is $59$ 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 $68$ machines are sold in a year?

Round to the nearest cent