15 points X=4 Guardian is a national manufacturing company of home health care appliances. It is faced with a make-or-buy decision A newly engineered lift can be installed in a car trunk to raise and lower a wheelchair. The steel arm of the lift can be purchased for $0.80 per unit or made in-house. If manufactured on site TWO machines will be required. Machine A is estimated to cost $18,000, have a life of 6 years, and a $2,000 salvage value. The AOC for A is expected to be $6,000 per year. It A will require an overhaul after 3 years costing $3,000 Machine B will cost $12,000, have a life of 4 years, and a $-500 salvage value (carry-away cost). The AOC for B is expected to be $5,000 per year. A total of four operators will be required for the two machines at a rate of $12.50 per hour per operator. One thousand units will be manufactured in a normal 8-hour period. Use an MARR of X% per year to determine the following: a. Number of units to manufacture each year to justify the in-house (make) option b. The maximum capital expense justifiable to purchase machine A, assuming all other estimates for machines A and B are as stated. The company expects to produce 125,000 units per year