A company with manufacturing plants located in Massachusetts (MA) and Virginia (VA) has labor-hour and wage requirements for the manufacture of three types of inflatable boats as given in the following two matrices:

Labor-hours per boat:
Cutting department Assembly department Packaging department
M=[0.6hr, 0.6hr, 0.2hr], (:[ One-person boat ])
[1.0hr, 0.9hr, 0.3hr], ( Two-person boat )
[1.5hr, 1.2hr, 0.4hr], ( Four-person boat )

Hourly wages
MA VA
N=[17.30 14.65], (Cutting department )
[12.22, 10.29], ( Assembly department )
[10.63, 9.66], ( Packaging department )

Find the labor costs for a one-person boat manufactured at the Massachusetts plant.