Engineering Economy 7th Edition by Leland Blank ,Anthony Tarquin

Exercise 54

A procedure at Mercy Hospital has fixed costs of $10,000 per year and variable costs of $50 per test. If the procedure is automated, its fixed cost will be $21,500 per year, but its variable cost will be only $10 per test. The number of tests that must be performed each year for the two operations to break even is closest to:
a) 290
b) 455
c) 750
d) Over 800