3.31 A part is processed through six operations in a batch production plant. Cost of the starting material for each unit is $5.85. Batch quantity = 40 parts. The table below presents time and cost data for the six operations: Tsu = setup time, Th = part handling time, To = operation processing time, Tt = tool handling time where applicable, Tno = nonoperation time, Co = operating cost of the work center, and Ct = tool costs where applicable. Determine the total production cost for this part. A spreadsheet calculator is recommended for this problem.  Operation Tsu(hr) Th(min/pc) To(min/pc) Tt(min/pc) Tno(hr) Co($/hr) Ct(\$/pc) 1 2.5 0.25 1.25 0 10 32.88 0 2 1.3 0.22 2.50 0.25 10 65.50 0.22 3 4.1 0.30 1.75 0 10 48.25 0 4 1.7 0.25 0.85 0.10 10 72.15 0.16 5 1.4 0.18 1.67 0 10 45.50 0 6 0.8 0.33 0.95 0.15 10 29.75 0.18