Gerber Product's Gerber Mixed Cereal for Baby contains, in each serving, 60 calories and 11 grams of carbohydrates. Gerber Mango Tropical Fruit Dessert contains, in each serving, 80 calories and 21 grams of carbohydrates.† If the cereal costs 30¢ per serving and the dessert costs 51¢ per serving, and you want to provide your child with at least 140 calories and at least 32 grams of carbohydrates, how can you do so at the least cost? (Fractions of servings are permitted. If an answer does not exist, enter DNE.)

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