\begin{tabular}{|c|c|c|c|c|} \hline & M & 0 & F & \\ \hline M & = & o & 2060 & 300 \\ \hline 0 & ai & + & 400 & 100 \\ \hline F & 19 & \% & - & 2200 \\ \hline ip & 12 & i. & 1 & 15 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline & a & 0 & 1 & \\ \hline T & 7 & m & 12 & 7 \\ \hline 0 & i & = & 18 & 10 \\ \hline 1 & + & 4 & 8 & 1 \\ \hline p & E. & + & 1 & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline & v & 0 & 1 & \\ \hline v & 7 & 3 & 1 & \\ \hline 0 & 10 & & n & i \\ \hline i & 9 & (i) & 7 & is \\ \hline p & 1 & 1 & 3 & 15 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline & M & i) & 1 & \\ \hline i & 7 & & 15 & 4 \\ \hline D & 6 & 9 & 8 & \\ \hline 1 & , & 7 & 7 & 8 \\ \hlineF & 4 & 1 & - & \\ \hline \end{tabular} The yearly total material handing cost of the proposed layout presented in PLAN C=$ (entor vour response as a whole number) d) The bost layout from the cost perspective is