Problem 1 Process Comparison ABC Technology would like to evaluate three equipment (A, B, and C) 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 $30 $10 Equipment A Equipment B Equipment C $100,000 $200,000 $300,000 a). Solve for the crossover point for equipment A and B and then the crossover point for equipm 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 - +000 5000 - Volume b). Result Analysis