A small producer of machine tools wants to move to a larger building, and has identified two alternatives. Location A has annual fixed costs of $$160,000$ and variable costs of $$15,000$ per unit; location B has annual fixed costs of $$360,000$ and variable costs of $$14,000$ per unit. The finished items sell for $$16,000$ each.

At what volume of output would the two locations have the same total cost?