Vista Company manufactures electronic equipment. In 2015, it purchased from an outside supplier the special switches used in each of its products. The supplier charged Vista $2.20 per switch. As an alternative, Vistas CEO considered purchasing either machine A or machine B so the company could manufacture its own switches. The CEO decided at the beginning of 2016 to purchase machine A, based on the following data:

	Machine A	Machine B
Annual fixed cost
(depreciation)	$145,000	$206,000
Variable cost per switch	0.75	0.40

3.	At what volume level should Vista consider replacing machine A with machine B? (Do not round intermediate calculations. Round up your final answer to the nearest whole number.)