Given the information in problem 36, what do you recommend if Worthington Machining can buy folded metal panels of identical size at a price of \($27.25\) per panel?

Problem 36 

Worthington Machining must decide whether to purchase Process A with specialized metal folding equipment needing two employees to operate it or Process B with general purpose folding equipment requiring five employees. Process A requires a fixed cost of \($1,430,000\) and a variable cost of \($14.32\) per metal panel. Process B requires a fixed cost of \($820,000\) and a variable cost of \($20.05\) per metal panel.
Process A is more automated than Process B.

a. What is the break-even quantity between these two processes?

b. If predicted demand for next year is 120,000 panel folds, what process do you recommend? What is the cost savings?