Big Moe produces and sells paintings. The data for 50 paintings are found below:

Totals

Labor	$1,000	$50,000
Material	2,500	125,000
Other Variable Costs	300	15,000
Direct Fixed Costs		18,000
Common Fixed Costs		10,000

Big Rick offers to produce the same quality of painting using a machine. He can do so for $4,000 each. Perform the necessary calculations to determine if Big Moe should accept Big Ricks offer.

How many paintings would Big Rick have to produce so that it would make no difference to Big Moe one way or the other with respect to cost? Show your work