Crane’s Candles will be producing a new line of dripless candles in the coming years and…

Crane’s Candles will be producing a new line of dripless candles
in the coming years and has the choice of producing the candles in
a large factory with a small number of workers or a small factory
with a large number of workers. Each candle will be sold for $10.
If the large factory is chosen, the cost per unit to produce each
candle will be $3.60. The cost per unit will be $7.60 in the small
factory. The large factory would have fixed cash costs of $2.20
million and a depreciation expense of $300,000 per year, while
those expenses would be $480,000 and $100,000, respectively, in the
small factory. Calculate the pretax operating cash flow break-even
point for both factory choices for Crane’s Candles. (Round answers
to nearest whole units e.g. 152.)
The pretax operating cash flow breakeven point for the large
factory is _units and for the small factory is _