Create a cash flow table $($timeline$)$ on the spreadsheet to compute the required answers. For breakeven comparisons, the Goal Seek tool may be helpful. An electronics manufacturer is considering two methods for producing a circuit board. The board can be hand$-$wired at an estimated cost of $$9\mathrm{.}80$ per unit and an annual fixed equipment cost of $$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 $$3\mathrm{.}20$per unit and that the processing equipment will cost $$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?