The table below shows the variables used in analyzing the cost of goods sold of a heat exchanger produced by laser powder bed fusion (LPBF) at an annual production volume of 10,000 parts per year. It was determined that four heat exchangers are produced per build cycle (1 build = 4 parts). Assume that the yield of the manufacturing process and utilization of the tool are 97% and 84%, respectively. Using the given variables, calculate the capital tooling cost per part ($/part). (Hint: 10,000 parts/yr is equivalent to 2,500 builds/yr) Capital Tooling Cost ($) Total LPBF Cycle Time (hrs/build) Required Annual Demand (parts/yr) Tool Installation Amortized Cost Life of (S/installati Tool on) (yrs/tool) Factory Hours Per Year (hrs/yr) Capital Tooling Cost per Part (S/part) 800,000 30 10,000 10% of capital tooling 10 4,000