21. A distributor of tea is opening a new plant and considering whether to use a mechanized process or a manual process to prepare the product. The manual process will have a fixed cost of $43,400 per month and a variable cost of $1.80 per 5-pound bag. The mechanized process would have a fixed cost of $84,600 per month and a variable cost of $1.30. per bag. The company expects to sell each bag of Tea for $2.50.

A. What is the break-even point for each process?