Gabriel Manufacturing must implement a manufacturing process that reduces the amount of toxic by-products.Two processes have been identified that provide the same level of toxic by-product reduction.Usage is currently 700 units. The first process would incur $300,000 of fixed costs and $700 per unit of variable costs.The second process has fixed costs of $150,000 and variable costs of $975 per unit. What is the total cost of the secondprocess?

Gabriel Manufacturing must implement a manufacturing process that reduces the amount of toxic by-products.Two processes have been identified that provide the same level of toxic by-product reduction.The first process would incur $280,000 of fixed costs and $620 per unit of variable costs.The second process has fixed costs of $125,000 and variable costs of $920 per unit. At what quantity does it not matter which of the two processes is chosen?