Two different manutacturng processes are being considered for making a new product The first process is less captal indensive, with foxed costs of only $52,500 per year and variable costs of \$655 per unit. The second process has fxed costs of $399,000 but variable costs of only $200 per unit a. What is the breskeven quantily, beyond which the second process becomes more attractive than the fren? The volume at which the second process becomes more attractive is unats. (Enter your response rounded to the nearest whole number) b. If the expected annual sales for the product is 945 units, which procoss would you choose? A. Since the production volume at which the second manulacturng process becomes more attractive is lower than the expected annual sales for the product, you should choose the fist manufacturing process. B. Since the production volume at which the second manufacturing process becomes more attractive as higher than the expected arnual saies for the product, you ahould cheose the second manufacturing process. c. Since the production volume at which the second manulacturing process becomes more atiractive is higher than the expected amnal sales for the product, you should choote the fint manufacturing process D. Since the production volume at which the second manufacturing process becomes more atiractive is lower than the expected annus sales for the product, you shovid choose the second manufacturing process