A product is currently made using process a fixed cost is $8000$ per year and variable cost is $$50$ per unit the firm currently sells $200$ units of the product $$140$ per unit a manager is considering an alternative process B the fix cost of the process B is $12,000$ per year and the variable cost is $$20$ per unit if a price of the product is $$80$ then $400$ units of the product will be sold what is the break point for the process B