3- (15 Points) Using the information in the following table and assuming that the cost of transferring units between 2 adjacent departments is $5/unit and between 2 non-adjacent departments is $8/unit, a) Calculate the cost for the existing layout. b) Design a layout that will have a lower cost and calculate the cost. Load Summary Chart To From A B C D E F A 50 80 120 200 B 25 300 75 C 20 120 140 D 60 E 40 F Existing Layout A B C D E F