Question $3$b $(20$ points$)$

Manhattan Manufacturing Company engages $3$ categories of workmen: Skilled, Semi$-$Skilled, and Unskilled. The standard labor cost for $10,000$ units in the month of January based on $8$ hours a day and $25$ working days are given below:

$\backslash$table$[[$Category$,$No$.$ of workers,Total Cost per worker per month$],[$Skilled$,40,$$$3200$