Two different manufacturing processes are being considered for making a new product. The first process is less

capital$-$intensive, with fixed costs of only $$48,800$ per year and variable costs of $$665$ per unit. The second process has

fixed costs of $$401,000$ but variable costs of only $$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.$)$