Process X is estimated to have a fixed cost of $40,000 per year and a variable cost of $60 per unit in year 1, decreasing by $5 per unit per year thereafter. Process Y will have a fixed cost of $70,000 per year and a variable cost of $10 per unit in year 1, increasing by $1 per unit per year thereafter. At an interest rate of 12% per year, how many units must be produced in year 3 for the two processes to break even?

What will be an ideal response?


Let R3 = production rate in year 3

-40,000 – 50R3 = -70,000 – 12R3
38R3 = 30,000
R3 = 789.5 (790 units)

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