Beta Inc. has based its budget forecast for next year on the assumption it will operate at $90\%$ of capacity. The budget is:Sales revenueFixed costs$$18,360,000$Total variable costs$$9,928,000$$$6,120,000$Total costs$$16,048,000$Net income$ $2,312,000$a$.$ At what percentage of capacity would Beta break even?Percentage of capacity$73\%$b$.$ What would be Beta's net income if it operates at $70\%$ of capacity? $($Input the amount as a positive value. Round your answer to the nearest whole dollar amount.$)$Net loss$408000<$