Two different manufacturing processes are being considered for making a new product. The first process is less capital-intensive, with fixed costs of only $53,300 per year and variable costs of $740 per unit. The second process has fixed costs of $404,000 but variable costs of only $235 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.)