An e$-$commerce company located in Alabama is considering two options for delivery of customer orders. The first option is to ship the goods directly to customers in the USA using trucks. The second option is to ship the goods to a $3$PL in Atlanta via rail and have the $3$PL ship the goods to customers using the best mode of transportation. Given the data below for $200,000$ units, what is the "equivalence point" for the two options in units?

Option $1-$ Ship Directly to Customers from Alabama Option $2-$ Ship from Alabama to $3$PL and then from $3$PL to Customers

Cost of transportation via rail $$0$ $$50,000$

Cost of transportation via truck $$650,000$ $$530,000$

Material handling cost at the e$-$commerce company's warehouse $$150,000$ $$0$

Order fulfillment fee charged by $3$PL company $$0$ $$20,000$

Fixed cost $$10,000$ $$50,000$

TOTAL COST: $$810,000$ $$650,000$