I want answer with explanation...

I'll upvote you...

C&A uses a two-step process to make a part. The first step involves cutting with a machine that requires a 40-minute setup time before the production of each batch. The cutting takes 30 minutes per part. The second step is polishing the parts from cutting. The polishing takes 240 minutes per part. C&A has 5 workers to do the task. The demand rate is 3 parts per hour. What is the maximum inventory between cutting and polishing (in number of parts) if C&A operates with batches of 200 parts?

A. 37.5

B. 100

C. 200

D. 75