Problem 1 Process Comparison ABC Technology would like to evaluate three equipment (A, B, and to support changes in its Computer Battery production processes. The costs of the equipment for these processes are: Total Fixed Cost Dollars Requirement Per Computer Battery Variable Cost per Unit) $70 Equipment A Equipment B Equipment C $100,000 $200,000 $300,000 $30 $10 a). Solve for the crossover point for equipment A and B and then the crossover point for equipment B and C b). Use a Cost-volume Graph to analyze the results. Answer: a). Cost-Volume Graph Costs $350,000 $300,000 $250,000 $200,000 $150,000 $100,000 $50,000 1000 2000 3000 000V 0005 Volume b). Result Analysis