ortez Manufacturing intends to increase capacity by overcoming a bottleneck operation by adding new equipment. Two vendors have presented proposals. The fixed costs are $ $60$ comma $000$ for proposal A and $ $80$ comma $000$ for proposal B$.$ The variable cost is $ $14\mathrm{.}00$ for A and $ $10\mathrm{.}00$ for B$.$ The revenue generated by each unit is $ $22\mathrm{.}00.$

Part $2$

$$a$)$ The$$ break$-$even point in units for the proposal by Vendor A$=$

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enter your response here units $($round your response to the nearest whole$$ number$).$