A company is developing a new soft drink. The cost in dollars to produce a batch of the drink is approximated by C (x,y) = 2200 + 27 x^3 - 72 xy + 8y^2 where x is the number of kg of sugar per batch and y is the number of grams of flavoring per batch. Determine the amounts of sugar and flavoring that result in the minimum cost per batch. Determine the minimum cost.