A Missouri job shop has four departmentsmachining (M), dipping in a chemical bath (D), finishing (F), and plating (P)assigned to four work areas. The operations manager, Mary Marrs, has gathered the following data for the movement of material.The number of workpieces moved yearly between work areas are:

	M	D	F	P
M		700	2,000	200
D			500	200
F				2,000
P

It costs $1.00 to move 1 workpiece 1 foot in the job shop.

For the layout design of the job shop, Mary has the current layout (Plan A) and two proposals (Plan B and Plan C).

LAYOUT PLAN A:

Distance between work areas (departments) in feet:

	M	D	F	P
M		20	12	8
D			7	10
F				5
P

The yearly total material handling cost of the current layout presented in PLAN A = $______________

In Plan B, the proposal is to switch those departments with the high loads, namely, finishing (F) and plating (P), which alters the distance between them and machining (M) and dipping (D), as follows:

LAYOUT PLAN B:

Distance between work areas (departments) in feet:

	M	D	F	P
M		20	8	12
D			10	7
F				5
P

The yearly total material handling cost of the proposed layout presented in PLAN B = $________________

In Plan C, the Machining (M) and Dipping (D) are also switched and the distances are as follows:

LAYOUT PLAN C:

Distance between work areas (departments) in feet:

	M	D	F	P
M		20	10	7
D			8	12
F				5
P

The yearly total material handling cost of the proposed layout presented in PLAN C = $__________.

The best layout from the cost perspective is (PLAN C, PLAN B, or PLAN A).