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)