please solve part A,B,C,D

part D is in another photo below

A machine manufacturer sells each machine for $6,400. The fixed costs are $264,100 per annum, variable costs are $1,700 per machine, and the production capacity is 71 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