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The yearly total material handling cost of the current layout presented in PLAN A =$ (enter your response as a whale number). b) In Plan B, the proposal is to switch those departments with the high loads, namely, finishing (F) and plating (P), which alters the distance between them and machining (M) and dipping (D), as follows: LAYOUT PLAN B: Distance between work areas (departments) in feet: The yearly total material handling cost of the proposed layout presented in PLAN B =$ (enter your response as a whale number). c) In Plan C, the Machining (M) and Dipping (D) are also swilched and the distances are as follows: LAYOUT PLAN C. Distance between work areas (departments) in feet: The yearly total material handling cost of the proposed layout presented in PLAN C =$ (enter your response as a whole number). d) The best layout from the cost perspective is