Micro-Brush requires a new component for their laptop cleaning machines. The company must decide whether to make or buy them. If it decides to make them. Should it use process A or process B? Use a Break-Even analysis to advise them if the following data is given: i) Should Micro make using process A or B or buy? ii) At what annual volumes should Micro switch from each make/buy decision to the other?

	Make A	Make B	Buy
Annual volume	10,000	10,000	10,00
Fixed cost/year	Rs. 150,000	Rs. 2,00,000
Variable cost/unit	Rs. 100	Rs. 50	Rs. 200