Problem 13.018: Calculate fixed cost for one alternative in order to maintain a breakeven in total costs of two alternatives Process A has a fixed cost of $195,000 per year and a variable cost of $49 per unit. For Process B, 10 units can be produced in 1 day at a cost of $230. If the company's MARR is 10% per year, what will the annual fixed cost have to be for Process B in order for the two alternatives to have the same annual total cost at a production rate of 5250 units per year? The annual fixed cost for process B in order for the two alternatives to have the same annual total cost is determined to be $