Markland Manufacturing intends to increase capacity by overcoming a bottleneck operation by adding new equipment. Two vendors have presented proposals. The fixed costs are $60,000 for proposal A and $70,000 for proposal B. The variable cost is $12.00 for A and $9.00 for B. The revenue generated by each unit is $24.00. The break-even point in units for the proposal by Vendor A and B?.