27. The time to load a starting work part into the production machine in a certain unit production operation = 0.40 min, the actual processing time in the operation = 3.10 min, and the time to unload the finished part = 0.20 min. In addition, the tool must be changed every 5 cycles and the tool change time = 1.50 min. The cycle time for the unit operation is which one of the following? (a) 3.5 min (b) 3.7 min (c) 4.0 min (d) 4.5 min (e) 5.2 min 28. If the initial cost of a production machine including installation is $250,000, and the planned use of the machine is 2000 helyr for 5 years, and the applicable overhead rate on the equipment is 50%, which one of the following is the corresponding cost rate of this machine in S/hr? (a) $0.625 (b) $25.00 (c) $37.50 (d) $50.00 (0) $125.00