Plant y Cost analysis. A company with two different plants manufactures guitars and banjos. Its production costs for each instrument are given in the following matrices. Plant X Guitar Banjo Guitar Materials S41 $27 = A Labor $110 $123 Banjo $73 $53 =B $120 $136 Find (A+ 1 +B), the average cost of production for the two plants. (A + +B) = (Type integers or decimals.)