What is the break even point of each method


A financial analyst is studying the feasiblity of two alternative assembly methods, manual and automated, the automated method has variable operating costs of $2.10 per unit and annual committed cost of $ 130,000 in contrast the manual method has varible costs of $ 4.20 and committed costs of $ 60,000 the company sells its products for $ 23 per unit

A what is the break even point of each method
B above what voluom level eill managemet prefer the automated method to the manual method.

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Accounting Basics: What is the break even point of each method
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