The planner at ABC electronics is trying to determine which of two work centers should be used to assemble the firm's best-selling product. Volumes have been increasing and the planner wishes to know whether work center A, which is a functional production layout, or work center B, which is used for mass production, should be assigned to make one product. After review, the following processing run time and cost data have been identified by the planner: Cost Elements Work Center A Fixed Cost $1,000.00 labor Cost $20.00 Run Time 2.5 Material Cost S25.00. Work Center B Fixed Cost $ 9,000.00 labor Cost 12.00 Run Time 1.5 Material Cost 25.00 Use these data and the spreadsheet to answer the questions below for each work center.Cost Elements Work Center A Fixed Cost? Labor Cost? Run Time? Material Cost? Work Center B Fixed Cost? Labor Cost? Run Time? Material Cost? Lost Size/Units