b$.$ The setup time should be considered because long setup time leads to increased economic cost of the setup

c$.$ The cost incurred for setup can be ignored as it is related to machinery.

d$.$ Long setup cost can be recovered as depreciation.

b$.$

A company plans to setup a machine to increase the productivity. The average setup time is $140$ minutes. The statement that suits the given situation.

a$.$ Identify the wait time and non$-$value$-$added time and eliminate that with effective planning so that the setup

b$.$ Identify the machine that has less setup time.

c$.$ Identify the laborers are contributing less to the setup process and eliminate them from the process.

d$.$ None of the above.

c$.$ How much time would be required for a setup, using your suggestion in $($b$)?$

$ minutes