Mickey's Boats will produce a new line of speed boats. It has a choice of larger production facility with a less laborers or smaller production facility with more laborers. Each boat will be sold for $$80,000.$ If the large production facility is chosen, the cost to produce each boat will be $$50,000,$ while the cost per boat will be $$64,000$ at the smaller production facility. The large production facility would have fixed costs of $$10$ million and a depreciation expense of $$1,600,000,$ while those expenses would be $$4$ million and $$600,000$ for the smaller production facility. Calculate the number of speed boats for which the accounting operating profit is the same regardless of the production facility choice?

a$.500$ boats

b$.1,000$ boats

c$.429$ boats

d$.215$ boats