A company is considering two methods for obtaining a certain part. Method A will involve purchasing a machine for $60,000 with a life of 5 years, a $1,500 salvage value, and a fixed annual operating cost of $12,000. Additionally, each part produced by the method will cost $12. Method B will involve purchasing the part from a subcontractor for $20 per part. At an interest rate of 10% per year, determine the number of parts per year required for the two methods to break even.