DineIn makes plates and bowls for dining. They forecast that demand for a new style of dinner plate is $120,000$ per year. They are considering whether to make these in the US or in Mexico.

$(6$ pts$.)$ a$)$ First, consider making the dinner plates in the US$,$ where they would use expensive equipment that reduces labor costs. DineIn estimates that the largest cost will be for equipment and materials at $$0\mathrm{.}95$ per plate, with direct labor costs totaling ten cents per plate. They estimate that overhead costs are $40\%$ of the direct labor costs. They also project an annual fixed cost of $$90,000.$ What is the total cost per plate for making these in the US$?$

Cost per plate $=\_\_\_\_\_\_\_\_\_\_\_$

b$)$ Now, consider making these dinner plates in Mexico, which would use a greater labor component. DineIn estimates that this will incur direct labor costs of thirty cents per plate, and equipment and materials costs of forty cents per plate. They estimate that overhead costs for Mexico would be $60\%$ of the direct labor costs. With manufacturing in Mexico, they project a smaller annual fixed cost $($due to lower land costs$)$ of $$60,000.$ There would also be added inventory and transportation costs that total fifteen cents per plate. In addition, there is a tariff to be paid that is $30\%$ of the total cost for direct labor plus equipment and materials. What is the total cost per plate for making these in Mexico?

Cost per plate $=\_\_\_\_\_\_\_$