Beta Inc. has based its budget forecast for next year on the assumption it will operate at 90% of capacity. The budget is: $19, 260,000 Sales revenue Fixed costs Total variable costs Total costs $10,700,000 $ 6,420,000 $17, 120,000 $ 2,140,000 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 70% of capacity? (Input the amount as a positive value. Round your answer to the nearest whole dollar amount.) (Click to select) $