A machine part requires the making of several holes in each piece. Two methods areavailable. The first consists of laying out the position of the holes with dividers and a centerpunch and then drilling. In this method, a workman, who is paid ?28.00 per hour, cancomplete 2 pieces per minute. The other method is to make a drill jig costing ?3,000 for use indrilling the holes. By this method, a workman, who is paid ?24.00 per hour, can complete 6pieces per minute. All other costs are the same for both methods.a.) Determine the comparative costs for making 24,000 pieces. Assume that the cost of thedrill jig is charged to this operation.b.) Determine the number of pieces that will have to be made so that the cost will be thesame for both methods.