Dr. Gulakowicz is an orthodontist. She estimates that adding two new chairs will increase fixed costs by $145,000, including the annual equivalent cost of the capital investment and the salary of one more technician. Each new patient is expected to bring in $2,900 per year in additional revenue, with variable costs estimated at $1,040 per patient. The two new chairs will allow Dr. Gulakowicz to expand her practice by as many as 210 patients annually. How many patients would have to be added for the new process to break even? The break-even volume is patients. (Enter your response rounded to the nearest whole number.) Two different manufacturing processes are being considered for making a new product. The first process is less capital-intensive, with fixed costs of only $54,200 per year and variable costs of $730 per unit. The second process has fixed costs of $396,000 but variable costs of only $240 per unit. a. What is the break-even quantity, beyond which the second process becomes more attractive than the first? The volume at which the second process becomes more attractive is units. (Enter your response rounded to the nearest whole number.)