12. 8.22 Three methods can be used to produce heat sensors for hightemperature furnaces. Estimates are made for each method: A, B, and C. At an interest rate of 10% per year, determine the breakeven annual production rate between the two lowest cost methods. Table Summary: Table divided into four columns compares three alternatives for manufacturing furnaces at an interest rate of 10%. The column headers are marked from left to right as: method; A; B; and C. Method A B C First cost, $ −500,000 Fixed cost, $/year −140,000 −210,000 Variable cost, $/unit 62 28 53 Salvage value, $ 125,000 Life, years 5