Below find the average cost information for two companies

Assets $($$M$)$ Average Cost $(\%)$

Company $125015$

Company $232522$

Company $335018$

Company $2$ is looking to acquire Company $1$ & $3$

a$.$ What do average costs need to be to support moving forward with the merger?

b$.$ If Company $2$ reduces its operating costs by $$40$M after the merger, what will the average cost of the new company be$?$