Beta Inc. has based its budget forecast for next year on the assumption it will operate at 90% of capacity. The budget is: $18,900,000 Sales revenue Fixed costs Total variable costs Total costs $11,200,000 $ 6,300,000 $17,500,000 $ 1,400,000 Net income a. At what percentage of capacity would Beta break even? Percentage of capacity % b. What would be Beta's net income if it operates at 75% of capacity? (Input the amount as a positive value. Round your answer to the nearest whole dollar amount.) (Click to select) $