Pole Manufacturing Inc. is attempting to increase its capacity by installing new equipment to eliminate bottlenecks in its operation. Two vendors have submitted proposals to them. Proposal A and Proposal B. The total values of each proposal, the variable costs and the income or revenue of both proposals are indicated in the following table:

	Fixed	Variable	Revenue/Units
Proposal	Cost	Cost
	($)
A	70,000	14	24
B	90,000	10	20

a) Determine the break-even point (BEP) for Proposal A, both in units and dollars. b) Determine the break-even point (BEP) for Proposal B, both in units and dollars.