Step 1 :The cost function is a quadratic function. The minimum value of a quadratic function \(f(x) = ax^2 + bx + c\) is achieved at \(x = -\frac{b}{2a}\). In this case, \(a = 3\) and \(b = -174\). So, we need to calculate \(x = -\frac{-174}{2*3}\).
Step 2 :Substitute the values of a and b into the formula, we get \(x = -\frac{-174}{2*3} = 29.0\)
Step 3 :Final Answer: \(\boxed{29 \text{ watches}}\). The correct answer is D. 29 watches.