Eila makes painted wood panels which customers can order to use in their own DIY projects. The average panel sells for $2 each and costs Eila $0.80 to make. Eila is considering making bird houses with the panels, as bird houses can be sold for $12 a piece. However, Eila would double the cost per panel used and add 20 minutes of labour time on top (valued at $25 per hour). Is it worthwhile for Eila to sell bird houses? Show your work