two manufacting processes are being considered for making a new product process #$1$ is less capital intensive, with fixed costs of $$50,000$ per year and variable costs of $$700$ per unit. Process #$2$ has fixed costs of $$400,000$ annually, with variable costs of $$200$ per unit.

A$.$ what is the break$-$even quantity for the two processes?

B$.$ If annual sales are expected to be $600$ units, which process should be selected?

C$.$ If the lowest overall costs per year is your overall objective, for what range of annual production quantities should you select process #$1$ or Process #$2?$

D$.$ Operations and engineering have found a way to reduce the cost of Process #$2$ such that the fixed costs for this process decrease from $$400,000$ to $$300,000$ annually. All other costs remain the same $($process #$1$ fixed $=$ $$50,000.$ year Process #$1$ variable $=$ $$700/$ unit. Process #$2$ variable $=$ $$200/$ unit$).$ what is the new break$-$even quantity between the two processes?

E$.$ Does this change the process selection quantities should you select Process #$1$ and Process #$2?$