Direct material cost Direct manufacturing labor time for first unit Learning curve for manufacturing labor time per radar system Direct manufacturing labor cost Variable manufacturing overhead cost 84,000 per unit of RS-32 3,800 direct manufacturing labor-hours 85% cumulative average time 27 per direct manufacturing labor-hour 18 per direct manufacturing labor-hour $ $ In 0.85 a Using the formula for an 85% learning curve, b = In 2 -0.162519 0.693147 = -0.234465 Northern 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: B Click icon to view data) Requirement Calculate the total variable costs of producing 2, 4, and 8 units. Begin by calculating the total cumulative time in labor-hours. (Round the cumulative average time per unit to the nearest whole number.) Number of Cumulative average time Cumulative total time: units per unit: Labor-hours Labor-hours 2 4 8