An oil company is considering two alternatives for routine core analysis. The cost of the machine is $100,000 and the annual maintenance cost is $8,000. The cost of labor is $30,000 per year. The cost of supplies is $2.00 per core analyzed. The allocated space will approximately $250 per month. If an outside lab charges $25 per core for routine analysis, how many cores does the company need to analyze in-house so that it will make no difference whether the cores are analyzed using outside services or an in-house facility. The life of the equipment is 15 years with a salvage value of zero. The MROR is 8%.