An operations manager is deciding on the level of automation for a new process. The fixed cost for automation includes the equipment purchase price, installation, and initial spare parts. The variable costs per unit for each level of automation are primarily labor related. Each unit can be sold for $$77.$ As in many cases, you have the default alternative of doing nothing $($$$0$ fixed cost, $$0$ variable costs$).$

What is the break$-$even point for option B$?$

DO NOT INCLUDE A COMMA. Round your answer to the nearest whole number and do not include units or a comma. For example, submit $12450$ and NOT $12,450.$

Alternative

Fixed Costs

Variable Costs per Unit

A

$$100,000$

$$54$

B

$$297,000$

$$41$

C

$$560,000$

$$20$