Perkesa Sdn Bhd is a manufacturing company of health care appliances. This company plan to manufacture new design of multifunctional walking canes next year. One new part which will be introduced in this product, is the 360 degrees anti slip rubber cane. This part can be purchased for RM6.00 per unit or made in-house. If it is manufactured on site, two machines will be required. Machine A is estimated to cost RM19,000, have a life of 6 years, and have a RM3,000 salvage value; while machine B will cost RM10,000, have a life of 4 years, and have a RM1,000 salvage value. Machine A will require an overhaul after 3 years costing RM4,000. The annual operating cost for machine A is expected to be RM5,000 per year and for machine B is RM4,000 per year. A total of three workers will be required for the two machines at a rate of RM15.00 per hour per worker. In a normal 8-hour period, the operators and two machines can manufacture 720 units. The company estimate production output is to be 6,000 units per year with expected rate of return of 10% per year. Evaluate this make or buy option with suitable graph for recommendation to the company whether to order anti slip rubber part from other supplier or producing it. (25 marks)