QUESTION 2 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 second process