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$-$ Subcontract option. The client is charged $\backslash (\backslash$$ $450\backslash )$ per sample, which is $\backslash (\backslash$$ $100\backslash )$ above the subcontracting fee of $\backslash (\backslash$$ $350\backslash ).$ Labor expenses are $\backslash (\backslash$$ $1,100\backslash )$ per year, and shipping expenses are estimated to be $\backslash (\backslash$$ $0\mathrm{.}40\backslash )$ per sample.

$-$ TEM purchase option. The purchase and installation cost for the TEM is $\backslash (\backslash$$ $394,000\backslash ).$ The equipment would last for eight years, at which time it would have no salvage value. The design and renovation cost is estimated to be $\backslash (\backslash$$ $8,000\backslash )$ and it is paid only once along with the installation cost. The client is charged $\backslash (\backslash$$ $350\backslash )$ per sample based on the current market price. One full$-$time manager and two part$-$time technicians are needed to operate the laboratory. Their combined annual salaries will be $\backslash (\backslash$$ $42,000\backslash ).$ Material required to operate the lab includes carbon rods, copper grids, filter equipment, and acetone. The costs of these materials are estimated at $\backslash (\backslash$$ $3,000\backslash )$ per year. Utility costs, operating and maintenance costs, and the indirect labor needed to maintain the lab are estimated at $\backslash (\backslash$$ $16,000\backslash )$ per year. The extra income$-$tax expenses would be $\backslash (\backslash$$ $22,000\backslash ).$ Chfor the ican to view then detcription of aitemativen

More Info More Info $($a$)$ Determine the cost of an air$-$sample test by the TEM laboratory $($in$-$house$).$

The unit cost is $\backslash (\backslash$$ $178\mathrm{.}54\backslash ).($Round to the nearest cent.$)$

$($b$)$ What is the required number of air samples per year to make the two options equivalent?

The break$-$even number of air samples is $\backslash (880^\{\backslash$prime$\}\backslash ).($Round to the nearest whole number.$)$