7. The following table shows the critical factors in a company's decision on choosing a new piece of production equipment. What is the monthly capacity of the machine that is best for high volumes?

	Machine A	Machine B
Fixed Cost per Month	19,054	29,720
Variable Cost per Unit	24.7	22.5
Capacity per Month	27,323	34,583

8. The following table shows the critical factors in a company's decision on choosing a new piece of equipment. What is the annual capacity of the option that is best for low volumes?

	Machine A	Machine B
Fixed Cost per Year	271,061	202,890
Variable Cost per Unit	5	9.3
Price per Unit	14.5	13.6
Annual Capacity	155,763	132,800