Answer:
Hello your question is incomplete below is the complete question
Two different manufacturing processes are being considered for making a new product. The first process is less capital-intensive, with fixed costs of only $49,700 per year and variable costs of $740 per unit. The second process has fixed costs of $391,000 but variable costs of only $160 per unit. a. What is the break-even quantity, beyond which the second process becomes more attractive than the first? the volume at which the second process becomes more attractive is ..... units
answer :  At ≥ 589 units the second process becomes more attractive 
Explanation:
A) Determine the breakeven quantity that makes the second process more attractive 
 the second process has a higher fixed cost of $391000
x = volume of sales that makes process 1 as profitable as process 2
sales = fixed cost + Total variable cost 
profit = (( selling price ) * X ) - (variable cost * X ) - fixed cost 
<em>Assuming the profit made from process 1 = process 2 </em>
 ((selling price * X ) - ( variable cost of process 1 * X ) - fixed cost of process 1 =((selling price * X ) - ( variable cost of process 2 * X ) - fixed cost of process 2 
hence ; 
x = ( fixed cost of process 2 - fixed cost of process 1  ) / ((variable cost of process 1) - (variable cost of process 2 ))
    = ( 391000 - 49700 ) / ( 740 - 160 ) 
    = 588.44 units ≈ 588 units ( both process will yield same profitability
At ≥ 589 units the second process becomes more attractive