X Company currently buys 6,000 units of a part each year from a supplier for $8.30 per part, but it is considering making the part instead. It paid a consulting firm $12,000 to do the make/buy analysis. The consulting firm determined that X Company would have to buy equipment costing $150,000 to make the part. The equipment would last for six years, at which time it would have zero disposal value. The consulting company also estimated that it would cost X Company $21,185 a year to produce the 6,000 units. What is the approximate rate of return if X Company makes the part instead of buying it from the supplier? [Note: 0.01 means 1%, etc.] A: 0.03 B: 0.04 C: 0.05 D: 0.06 E: 0.07 F: 0.08