3. [Module E: 10 points]. You own a company that manufactures smart shopping carts. You recently have received an order for 50 smart carts for retailer A. The labour cost of producing the carts is $20 per hour. The setup cost for the carts is $10 per cart, and material costs are $25 per cart. The carts are sold for $200 per unit. The learning rate is 80%. Overhead cost is assessed at a rate of 50% of unit labour cost. 3. Determine the average cost for the 50 smart carts if the rst unit takes four hours. (5) b. Determine the minimum number of units that need to be manufactured before the selling price meets or exceeds the average unit cost