The company is producing tennis rackets and intends to set 45 lb tension in one of its product lines. The company spends on average 36,000 for monthly warranty (merchandise returned for out of specification tension). A sample data from monthly production of 28000 rackets show the following readings: 45 50 54 46 47 48 (unit: lb) To improve the product, the owner invested 195,000 in a new assembly operation which produced the following samples: 43 46 45 44 45 44.5 (unit: lb)

(a) Use Taguchi loss function to calculate how much saving the investment has produced, using = [ 2 + ( ) 2 ], where is the average.Taguchi loss; MSD is the Mean Squared Deviation; k is the constant in Taguchi loss function