A$.$ Baker Manufacturing Company has eight machines that operate on a two$-$shift $($eight hours each$)$ basis. Twenty days per year are available for scheduled maintenance of equipment. Assume there are $250$ workdays in a year. Each manufactured good takes $26$ minutes to produce. What is the

effective capacity of the factory?

B$.$ Operating at an $80$ percent learning rate, the first unit took $72$ hours to produce. How long will the $32$nd unit take?