Find parametric equations for the tangent line to the curve with the given parametric equations at the specified point. 
Definitions:
Marginal Costs
The added cost of producing one additional unit of production.
Units Produced
The total number of units of product that a company manufactures over a specified period.
Costs
An economic metric that considers the total expenditure of resources, including money, time, and labor, to achieve a particular goal or produce a good or service.
Allocation Method
A strategy or system used for distributing resources or costs among various projects, departments, or segments.
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