pts) A Scranton Industrial Manufacturing compny decided to automate one o (10 processes. It purchased three (3) flexible manufacturing cells at a price of $400,000 freight charges paid at the time of delivery was $30,000 and a special handling paid. The company paid $50,000 to prepare earning $15.00 per hour worked five work week is 40 hours per worker. Other materials applicable to the as. one of its production each. The total fee of $15,000 was each the site for the cells. In addition, 8 employees, weeks to set up and prepare the new system. Their standard new cells cost $2000. a. (5 pts) Determine the cost basis for the new cell (5 pts) The useful life of the equipment is 5 years and ISI will use double declining balance as it method of depreciation until it has to switch to SL. Given the Cost basis that you determined in (a) above, determine which year that 1SL will switch to SL. Show all of your work to receive any credit for this part of the problem. b