Two different manufacturing processes are being considered for making a new product. The first process is less capital-intensive, with fixed costs of only $45,500 per year and variable costs of $730 per unit. The second process has fixed costs of $404,000 but variable costs of only $190 per unit. a. What is the break-even quantity, beyond which the second process becomes more attractive than the first? The volume at which the second process becomes more attractive is units. (Enter your response rounded to the nearest whole number.)