D. Try to choose the correct answer, note that four wrong answers will cancel one correct answer (i.e. each wrong answer will be penalized by -1 pt.): [ 4 pts. ] XEON Electronics is trying to reduce supply chain risk by making more responsible make-buy decisions through improved cost estimation. A high-use component can be purchased for $24 per unit with delivery promised within a week. Alternatively, XEON can make the component in-house and have it readily available at a material cost of $7 per unit, if equipment costing $120,000 is purchased. Labor and other operating costs are estimated to be $36,000 per year over the study period of 5 years. Salvage is estimated at 8% of first cost and interest is assumed to be 12% per year. Which of the following value is closest to the break-even quantity? Select one: a. 3,987 b. 1,994 c. 3,788 d. 4,984