(10 points) Your company sells hydraulic scissor lifts and purchases the gear pumps from vendors at the costs of $28/unit. You are considering making these pumps in-house. This will require purchasing a lapping machine, CNC mill and other assembly equipment for a total of $180K. These have 7-year lives and salvage of 15% of initial cost. MARR is 12%. The new system can make 5 pumps per hour with labor cost of $50/hour, and annual fixed cost of $15,000, and material costs of $7/pump. At what production quantity (Q) is the Make option better? a) (3 pts) Show your cash flow diagram b) (7 pts) What is the QBE in pumps per year