Beta Inc. has based its budget forecast for next year on the assumption it will operate at 90% of capacity. The budget is:

Sales revenue				$	18,540,000
Fixed costs	$	10,300,000
Total variable costs	$	6,180,000
Total costs
				$	16,480,000
Net income				$	2,060,000

a. At what percentage of capacity would Beta break even? Percentage of capacity % b. What would be Betas 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) Net income Net loss $