The Velcu Manufacturing Co. is considering outsourcing on of its standard parts to free up capacity for other, more important items. It makes the part for $22, and requires 12,000 of the parts per year, with a fixed cost contribution of $5,000 per year. Greg, the supply manager, has identified two capable suppliers that make the part-the Spens Co. sells the product for $19, but requires an upfront, one-time contractual and transportation fee of $4,000. The Perkins Co.'s , cost is $19.50 per unit, with no other fees. Determine the break-even points, graph the three alternatives, and show which alternatives is preferred for the supply of 12,000 units per year