Dr. Gulakowicz is an orthodontist. She estimates that adding two new chairs will increase fixed costs by $152,000, including the annual equivalent cost of the capital investment and the salary of one more technician. Each new patient is expected to bring in $3,080 per year in additional revenue, with variable costs estimated at $1,050 per patient. The two new chairs will allow Dr. Gulakowicz to expand her practice by as many as 190 patients annually. How many patients would have to be added for the now 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 $46,800 per year and variable costs of $740 per unit. The second process has fixed costs of $400,000 but variable costs of only $225 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.) The operations manager at Sebago Manufacturing is considering three proposals for supplying a critical component for its new line of electric watercraft. Proposal one is to purchase the component, proposal two is make the component in-house using rebuilt equipment, and proposal three is to purchase new, highly automated equipment. The costs associated with each proposal are provided in the table below. At what quantity range will each option be preferred? Click the icon to view the costs associated with each proposal. Proposal one will provide the lowest annual cost if between and components are required annually. (Enter your responses as whole numbers.) More Info