$(4)$ WinterGoods Inc. has historically produced its sporting goods in North America and is now

considering off$-$shoring production to either the Far East or the Middle East. The labor rate in

dollars$/$hour; the production rate, in units produced per hour per laborer; and, the defect rate are

provided for the three locations in the following table.

a$)(3$ Points$)$ What is the lowest of the three per unit labor costs of defect free product?

$\frac{\frac{14}{40}}{1-0\mathrm{.}1}=.\frac{35}{0\mathrm{.}9}=\mathrm{.}3889$