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Process X has fixed cost of Rs. 40,000 and variable cost of Rs. 9 per unit whereas process Y has fixed cost of Rs. 16,000 and variable cost of Rs. 24 per unit. At what production quantity, the total cost of X and Y are equal?                

(a) 1200 units                 (b) 1600 units

(c) 2000 units                 (d) 2400 units

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