(Click icon to view more data) Read the manufacturing labor-hours. Now calculate the total variable costs of producing 2,3 , and 4 units. Data table 1. Calculate the total variable costs of producing 2,3 , and 4 units assuming that Global Defender uses an 85% incremental unit-time learning model as a basis for predicting direct manufacturing labor-hours. 2. Compare the cost predictions from requirement 1 (incremental unit-time learning model) with the cost predictions of producing 2 and 4 units based on a cumulative average-time learning model. Why are the predictions different? How should Global Defender decide which model it should use? Cumulative average-time learning model's cumulative average time per unit and cumulative total time and total variable cost predictions of producing 2 and 4 units: Requirement 2. Compare the cost predictions from requirement 1 (incremental unit-time learning model) with the cost predictions of producing 2 and 4 units based on a cumulative average-time learning model. Why are the predictions different? How should Global Defender decide which model it should use? Total variable costs for manufacturing 2 and 4 units are manufacturing labor-hours required to make additional units same 85% factor is used for both curves. The reason is that, in the initial cost. In the cost. under the cumulative average-time learning curve relative to the incremental unit-time learning curve. Direct in the incremental unit-time learning curve relative to the cumulative average-time learning curve when the as the number of units double only the last unit produced has a cost of 85% of the cost of all the units produced (not just the last unit) to be 85% of the initial How should Global Defender decide which model it should use? Managers should choose which model and what percent learning curve to use Engineers, plant managers, and workers of information on the amount and type of learning actually occurring. Plotting this information and estimating the model that best fits the data helpful to Global Defender when selecting the appropriate model