Example $1\mathrm{.}8$

Suppose that an alternative automated machibe is available, costing $$125,000,$ but capable of a production rate of $50$ units$/$h$.$ Its service life is $5$ years with no salvage value at the end of that time. Annual maintenance will cost $$5,000.$ One$-$third of one operator costing $$\frac{12}{h}$ willbe required to run the machine. The overhead rates and rate of return used in example $1\mathrm{.}7$ are applicable. Determine the break even point for the automated and manual methods of production.