SS $1\mathrm{.}6$ In a long$-$running high$-$production operation, the starting work material cost $=$$$\frac{0\mathrm{.}65}{p}c,$ and cycle time $=1\mathrm{.}28$min. Equipment cost rate $=$$$\frac{44\mathrm{.}00}{h}r,$ and labor cost rate $=$ $$\frac{28\mathrm{.}00}{h}r.$ Both rates include overhead costs. Tooling cost $=$$$\frac{0\mathrm{.}05}{p}c.$ Availability of the production machine $=95\%,$ and the scrap rate $=4\%.$ Determine $($a$)$ production rate and $($b$)$ finished part cost.