3. A manufacturer of men's shirts can produce a dress shirt in its Osaka plant for 80 per shirt (includes the cost of raw materials). The shirt is priced at 150 at Tokyo. Tokyo is a major market for 100,000 shirts per year. Transportation and storage charges from Osaka to Tokyo amount to $500 per case. Each case can hold 100 shirts. As an alternative, the manufacturer can have the shirts produced at Seoul for $60 per shirt (includes the cost of raw materials). The raw materials would be shipped from Osaka to Seoul at a cost of $200,000. When the shirts are completed, they are to be shipped directly to Tokyo at a transportation and storage cost of $600 per case. An import duty of $5 per shirt is assessed. a. From a logistic-production cost standpoint should the shirts be produced at Seoul? (7 marks) b. What additional considerations, other than economical ones, might be considered before making a final decision? (13 marks)