Two different manufacturing processes are being considered for making a new product. The first process is less? capital-intensive, with fixed costs of only $50,200 per year and variable costs of $ 675 per unit. The second process has fixed costs of $404,000 but variable costs of only $210 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.)