Spartan Castings must implement a manufacturing process that reduces the amount of particulates emitted into the

atmosphere. Two processes have been identified that provide the same level of particulate reduction. The first proces

expected to incur $$920,000$ of fixed cost and add $$30$ of variable cost to each casting Spartan produces. The second

process has fixed costs of $$200,000$ and adds $$120$ of variable cost per casting.

a$.$ What is the break$-$even quantity beyond which the first process is more attractive?

The break$-$even quantity is

castings. $($Enter your response as an integer.$)$

b$.$ What is the difference in total cost if the quantity produced is $2,500?$

The total cost of

is greater. The difference in total cost is $$.($Enter your response as an integer.$)$