Genve Dfense Systmes manufactures radar systems. It has just completed the manufacture of its first newly designed

Genève Défense Systèmes manufactures radar systems. It has just completed the manufacture of its first newly designed system, RS-32. It took 3000 direct manufacturing labour-hours (DMLH) to produce this one unit. Genève Défense Systèmes believes that a 90% cumulative average-time learning model for direct manufacturing labour-hours applies to RS-32. (A 90% learning curve implies q = -0.1520.) The variable costs of producing RS-32 are:

Direct materials costs.................................SFr 80 000 per RS-32

Direct manufacturing labour costs......................SFr 25 per DMLH

Variable manufacturing overhead costs................SFr 15 per DMLH

Required

Calculate the total variable costs of producing 2, 4 and 8 units.