A manager is in a dilemma whether to purchase boards for kitchen cabinets from a vendor at $6 each or to produce them in-house. For In-house production there are two processes the first option has annual fixed cost of $150,000 and variable cost of $4 per unit, while the other has annual fixed cost of $1 80,000 and variable cost of S4 per unit.

Determine the volume that would be best for each of them.