Lincolnshire Lumber sests boards for many uses inclucting wood ficors. For foors, the boards are sold to local installers or do-it-yourself homecwners. The boards go through up to four processes, although ony the first two are completed for all sales. Lincolnshire employs 29 workers in the Flooring Department who are each trained and experienced in all four processes. Each employee works 35 hours per week for 50 weeks per year Lincolnshire allocates 10 percent of the workers' time to training and staff meetings. The total annual cost for Flooring, excluding the cost of the wood itself but including the tools, machinery, labor and so on, is 52,137,590 The supervisor of the flooring department estimates the following time for each of the four processes for a unit of wood as sold: 1. Cutting 30 minutes 2. Pianing: 37 minutes 3. Distressing (optionaf) 43 minutes 4. Staining (optional) 46 minutes During the year, Flooring received orders for 13,900 unis Of these, 8,900 units were distressed and 11,400 units were stained Required: a. What is the cost per minute for octivities in Flooting? Note: Round your answer to 2 decimal places. b. What is the cost of a unis that is cut, planed, and sta ned? Note: Round your intermediate calculations and final answer to 2 decimal places. c. How many minutes of unused capacity did Fooring have for the year? d. What was the cost of the unused capacity in Flooring? Note: Round your intermediate calculations to 2 decimal places and round your final answer to the nearest whole dollar