\(CTU_{c\left(894.427191\right)}=\left[\frac{100}{\frac{894.427191}{40}}\right]+0.01\left(\frac{894.427191}{2}\right)\)
\(CTU_{c\left(894.427191\right)}=8.9442719099991588\)
\(CTU_{d\left(316.227766\right)}=\left[\frac{100}{\frac{316.227766}{20}}\right]+0.04\left(\frac{316.227766}{2}\right)\)
\(CTU_{d\left(316.227766\right)}=12.6491106406735173\)

Cuarto determinamos el tiempo de entrega efectivo (Le).

\(n=\frac{L}{t_0}\)
\(Le=L-nt_0\)
\(n_a=\frac{30}{ }\)
\(Le=L-nt_0\)