Data table Direct materials cost Direct manufacturing labor time for first boat Learning curve for manufacturing labor time per boat Direct manufacturing labor costs Variable manufacturing overhead costs $ 203,000 per PT109 14,900 direct manufacturing labor-hours 90% cumulative average time $ 39 per direct manufacturing labor-hour $ Other manufacturing overhead Tooling costs 28 per direct manufacturing labor-hour 25% of direct manufacturing labor costs $ 283,000 1 In 0.90 Using the formula for a 90% learning curve, b = In 2 = = 0.152004 2 Tooling can be reused at no extra cost because all of its cost has been assigned to the first deployment boat. -0.105361 0.693147 Print Done