The Abco Company manufactures electrical assemblies. The current process uses $10$ workers and produces $200$ units per hour. You are considering changing the process with new assembly methods that increase output to $300$ units per hour, but will require $14$ workers. Particulars are as follows:

$$ CURRENT PROCESS NEW PROCESS

OUTPUT $($UNITS $/$ HOUR$)200300$

NUMBER OF WORKERS $1014$

MATERIAL COST $/$ HOUR $$120$ $$150$

Use the information in Table $1\mathrm{.}3.$ Workers are paid at a rate of $$10$ per hour, and overhead is charged at $140\%($or $1\mathrm{.}4$ times$)$ labor costs. Finished switches sell for $$20/$unit$.$