A product has annual demand of $100,000$ units. The plant manager wants production to follow a four$-$hour cycle. Based on the following data, what setup time will enable the desired production cycle?

d $=400$ per day $(250$ days per year$),$ p $=$

$2,500$

units per day, H $=$

$$120$

per unit per year, Q $=200($demand for four hours, half a day$),$ and the hourly labor rate is $$18.($Do not round intermediate calculations. Round final answer to one decimal place.$)$

A$\mathrm{.}71\mathrm{.}2$

B$\mathrm{.}67\mathrm{.}2$

C$\mathrm{.}134\mathrm{.}4$

D$\mathrm{.}6\mathrm{.}0$

E$\mathrm{.}20\mathrm{.}2$