Learning curve, cumulative average-time learning model Global Defense manufactures radar systems. It has just completed the manufacture of its first newly designed system, RS-32. Manufacturing data for the RS-32 follow:

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

Direct material cost Direct manufacturing labor time for first unit Learning curve for manufacturing labor time per radarsystem Direct manufacturing labor cost Variable manufacturing overhead cost $160,000 per unit of RS-32 6,000 direct manufacturing labor-hours 85% cumulative average time 30 per direct manufacturing labor-hour 20 per direct manufacturing labor-hour In 0.85 -0.162519 Using the fomula (p. 359), for a 85% learning curve, b = = -0.234465 0.693147