A machine tool is used to machine parts in baches. In one batch of interest, the starting piece is a casting that costs=R5.00 each. Batch quantity=40. The actual machining time in the operation=6.86 min. Time to load and unload each workpiece=2.0 min. Cost of the cutting tool=R3.00, and each tool must be changed every10 pieces. Tool change time= 1.5 min. Setup time for the batch =1.75 hr. Hourly wage rate of the operator =R16.00 per hour, and the applicable labor overhead rate=50%. Hourly equipment cost rate=R22.00 per hour, which includes overhead. Assume availability =100% and scrap rate =0. Determine:

1. The cycle time for the piece, 2. Average production rate when setup time is figured in, 3. Cost per piece.