$14\mathrm{.}5.$ Given the following costs, which process should be used for an order of $400$ pieces of a given part? What will be the unit cost for the process selected?

$\backslash$table$[[,$Buy,$\backslash$table$[[$Process$],[$A$]],\backslash$table$[[$Process$],[$B$]]],[$Setup$,,$$$40\mathrm{.}00,$$$130\mathrm{.}00$