$2($a$).$ In machining a part by tuming, non$-$productive cost be INR $600,$ machining cost be INR $7000,$ tool change cost be $600.$ Estimate total machining cost per piece including cutting tool cost $($assume$).$ Also calculate the number of pieces N which must be processed in a year to break even on a proposed fixture costing if $C=$INR$65000,i=0\mathrm{.}045,u=0\mathrm{.}03,t=0\mathrm{.}18,a=5$ years, $s=0\mathrm{.}05,L=0\mathrm{.}5,$ and $S=$INR$7000.$

$(5)$