I need number 2 answer pls

ITSCM 306 Operations Management Chapter 7 Problem Set: Manufacturing Processes Instructions Round all answers to the nearest whole number for this assignment. Must show all work to receive full credit. You can either type calculation steps into a Word file or submit a clear and legible pdf scan of your hand-written solutions. Submit all responses in one file. Grado Break-Even Analysis 1. A book publisher has fixed costs of S240,000 and variable costs of $10 per boek. The book sells for $25. How many books must be sold to break even? (10763 (10 2. A manufacturer purchases new equipment for $300,000. Each unit produced on the new equipment costs $8 for materials and S23 for labor. If each unit sells for a price of $91, how many units need to be sold in order for the manufacturer to break even on the investment? 3. A company is considering two options for a new manufacturing process. Option A has a fixed cost of S150,000 for equipment, plus variable costs of S20 per part Option B has a higher fixed cost of $200,000 for equipment. This option generates a higher production rate, bringing the variable costs down to S18 per part 1. What is the break-even production quantity? 10 b. Based on your break-even analysis, which option (A or B) will be more profitable if the company manufactures a total of 30,000 parts over the life of the equipment? (Assume the sales prices per unit is the same for both options.)