Sam Smear owns a manufacturing company that makes ball point pens. Currently he is trying to decide between two processes for making the pens. The first process will have a fixed cost of $$200,000$ per year and variable costs of $$0\mathrm{.}40$ per pen. The second process will have a fixed cost of $$250,000$ per year and variable costs of $$0\mathrm{.}30$ per pen.