A team was formed to study the refrigerator part at Cool Food, Inc. described in Problem $6.$ While continuing to work to find the root cause of scrap, they found a way to reduce the scrap cost to $$35$ per part.

a$.$ Determine the Taguchi loss function for this situation.

b$.$ If the process deviation from target can be reduced to $0\mathrm{.}027$ cm$,$ what is the Taguchi loss?