3. Light Up Ltd will be producing a new line of table lamps, which they intend to sell for $160 each. Production could be completed in a small factory or a large factory with the following costs: Small factory Large factory Variable cost per unit ($) 80 50 Fixed cash costs ($) 700,000 960,000 Depreciation ($) 200,000 300,000 Calculate the number of table lamps for Light Up Ltd for which the accounting operating profit is the same, regardless of the factory choice. (2 marks)