Park Company manufactures high-technology testing instruments. The instruments are complex and not many units of any particular model are sold. The last unit of model MF-59 sold was the eighth off of the assembly line. The labor cost for that unit was $2,456.50 and required 61.4125 hours of labor. The fourth unit, produced last month, required 72.25 hours of labor.

Required
a. Assuming that learning has been consistent for this product, how many hours did it take to produce the first unit?
b. Assuming that the hourly wage rate has remained the same, what was the labor cost to produce second unit?