Question 2 Three methods can be used for producing heat sensors for high-temperature furnaces. The interest rate for the economic evaluation is 10% per year. Method A: Fixed cost of $140,000 per year Production cost of $62 per part Method B: Fixed cost of $210,000 per year Production cost of $28 per part Method C: Equipment first cost of $500,000 Life of 5 years Salvage value of 25% of first cost Production cost of $53 per part (a) Determine the breakeven annual production rate between the two lowest-cost methods. (b) Develop the spreadsheet graph of the annual cost for all three methods and estimate the breakeven production rate(s) from the graph