ABC Inc. will be producing a new line of smart robot vacuum. If the large factory is chosen, the cost per unit to produce each unit will be $230 while the cost per unit will be $280 for the small factory. The large factory would have fixed cash costs of $280,000,000 and a depreciation expense of $10,000,000 per year, while those expenses would be $140,000,000 and $5,000,000 in the small factory. Unit price is $1000 for both projects.

a) Calculate the accounting operating profit break-even point for both factory choices for Twilight Candles. (2 marks)