Gabriel manufacturing must implement a manufacturing process that reduces the amount of toxic by-products. two processes have been identified that provide the same level of toxic by-product reduction. usage is currently 850 units. the first process would incur $280,000 of fixed costs and $620 per unit of variable costs. the second process has fixed costs of $125,000 and variable costs of $920 per unit. what is the total cost of the second process?
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