Answer
Cost of inventorying a single item with one worker per computer:
1.25 dollars
Cost of inventorying a single item with two worker per computer:
1 dollar
Cost of inventorying a single item with three worker per computer:
1.09 dollars
Optimal number of workers:
2 workers per computer, as the cost of inventorying a single item is the least
Work Step by Step
Cost of inventorying a single item with one worker per computer:
$\frac{$125}{100}$ = 1.25 dollars
Cost of inventorying a single item with two worker per computer:
$\frac{150}{150}$ = 1 dollar
Cost of inventorying a single item with three worker per computer:
$\frac{175}{160}$ = 1.09 dollars