Samsung Electronics is trying to reduce supply chain risk by making more responsible make-buy decisions through improved cost estimation. A highly used component can be purchased for $47 per unit with delivery promised within a week. Alternatively, Samsung can make the component in-house and have it readily available at a manufacturing cost of $26 per unit. The annual leasing cost of the equipment, labor and other operating expenses are sum up to $75,000 per year over the study period. Which one of the following value is closest to the breakeven annual required quantity where make or buy has the same cost?

a. 3,571

b. 2,857

c. 5,357

d. 3,035