Your company currently makes a low volume component at a cost of $20/ unit and the annual fixed cost for this process is $60,000 ( for Process A). You are considering process B. (using an outside supplier) who will make the part for $15/ unit and the annual fixed cost is $120,000/ year ( see table )

ALTERNATIVE	FIXED COST	VARIABLE COST
Process A	$60,000 per year	$20 per unit
Process B	$120,000 per year	$15 per unit

Refer to the information above. What is the indifference point between Process A and Process B?

a. 10,000 units

b. 20,000 units

c. 15,000 units

d. 12,000 units