An arc welding machine that is used for a certain joining process costs $90,000. The machine has a life of 5 years and a salvage value of $10,000. Maintenance, taxes, insurance and other fixed costs amount to $5,000 per year. The cost of power and supplies is $28.00 per hour of operation and the total operator cost (direct and indirect) is $65.00 per hour If the cycle time per unit of product is 60 minutes and the interest rate is 8%, calculat the cost per unit if (a) 200,(b) 600 , and (c) 1,800 units of output are needed per year