23. An electronics manufacturer is considering two methods for producing a circuit board. The board can be hand-wired at an estimated cost of $9.80 per unit and an annual fixed equipment cost of $10,000. A printed equivalent can be produced using equipment costing $180,000 with a service life of 8 years and salvage value of $12,000. It is estimated that the labor cost will be $3.20per unit and that the processing equipment will cost $4,000 per year to maintain. If the interest rate is 8%, how many circuit boards must be produced each year for the two methods to break even