You currently make a part on old equipment at a cost of $$200,000$ per year and a vanable cost of $$15/$ unit. You have found an outside supplier who will charge you $$25$ per unit together with the acmal foned costs of $$100,000$ year. The following table summanices the detaik of this mrake wersers bay decisian.

$\backslash$table$[[$Alternative$,$Fised Cost,Variable Cost$],[$Buy from outside supplier,$5100,000$ per vear,$$25$ per unit$],[$Make by your own,$$200,000$ per year,$$15$ per unit$]]$

What is the bresk$-$even quantity between buyrg and making?

$12000$ uniss peryes

$8000$ unics peryear

$15\mathrm{.}000$ units per year

$30,000$ urits per year