a) The rate of change for Ms. Spellings Donut Shop is $1.62 per doughnut. The boxing fee is $8.
For Phil'd Up Doughnuts, the rate of change is $1.25 per doughnut (calculated as $29/12). The boxing fee is included in the price, so there is no separate fee.
b) If the total cost is Sandra's biggest concern, she should buy from Phil'd Up Doughnuts. This is because the rate of change for Phil'd Up Doughnuts is lower than the rate of change for Ms. Spellings Donut Shop. As the number of doughnuts increases, the cost per doughnut at Phil'd Up Doughnuts will stay the same, whereas the cost per doughnut at Ms. Spellings Donut Shop will increase due to the fixed boxing fee.
We can verify this by calculating the total cost for each shop for a given number of doughnuts. For example, if Sandra wants to buy 6 decorative doughnuts, the total cost at Ms. Spellings Donut Shop would be $1.62 * 6 + $8 = $12.72. The total cost at Phil'd Up Doughnuts would be $17.