You have been assigned to make a recommendation about whether to build a factory manufacturing facility in Arkansas or New Jersey. Average production is estimated at 60,000 units per year. Estimations for cost factors were observed by obtaining cost data over the past year. Fixed costs including the financing of building and equipment, property taxes and insurance as well as overhead staff. Variable costs include repair product development, direct labor, shipping in and out. Our analysis indicated the following costs:

	Arkansas	New Jersey
Fixed	$3,753,000	$2,221,000
Variable	$52.73	$74.99

Determine the break-even point.

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You have been assigned to make a recommendation about whether to build a factory manufacturing facility in Arkansas or New Jersey. Average production is estimated at 60,000 units per year. Estimations for cost factors were observed by obtaining cost data over the past year. Fixed costs including the financing of building and equipment, property taxes and insurance as well as overhead staff. Variable costs include repair product development, direct labor, shipping in and out. Our analysis indicated the following costs:

	Arkansas	New Jersey
Fixed	$3,753,000	$2,221,000
Variable	$52.73	$74.99

Write an expression for the cost of manufacturing x units in Arkanasas:

Also write an expression of x units in NJ:

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