Problem: Two process methods are to be compared using a simple Break$-$even$-$analysis approach. The data for the two methods is summarized below. $(4$ points$)$

Manual Process Semi$-$Automated Process

Fixed cost: machine$/$tools $$60,000$ $$400,000$

Number of workers $31$

Labor cost$/$hour$/$worker $$15$ $$23$

Material cost per unit $$8\mathrm{.}50$ $$8\mathrm{.}50$

Units$/$hour$/$worker $625$