# = 9

SP Castings must implement a manufacturing process that reduces the amount of particulates emitted into the atmosphere. Two processes have been identified that provide the same level of particulate reduction. The first process is expected to incur $400000+10000* # of fixed cost and add $50 of variable cost to each casting SP produces. The second process has fixed costs of $150,000+10000 *# and adds $100 of variable cost per casting. a. What is the break-even quantity beyond which the first process is more attractive? b. What is the difference in total cost if the quantity produced is 10,000