=+Sales price per package $4.55 $4.65 Projected annual sales 20 000 22 500 Capital investment—annual fixed cost (electric kiln or solar kiln) $4 500 $11 000 Electricity consumption per package 1.68 kWh nil Other variable costs per package $3.95 $3.95 Electricity cost per kWh $0.136 kWh Required 1 Determine the breakeven point for the two options.