3. A small firm intends to increase the capacity of a bottleneck operation by adding a new machine. Two alternatives, A and B, have been identified, and the associated costs and revenues have been estimated. Annual fixed costs would be $40,000 for A and $30,000 for B; variable costs per unit would be $10 for A and $12 for B; and revenue per unit would be $15. i) Determine each alternative's break-even point in units. ii) At what volume of output would the two alternatives yield the same profit? iii) Plot total cost and total revenue lines in a single graph for both locations