E maldo Additional Exercises Problem: 1 A company which has developed a new machine has observed that the time taken to manufacture the first machine is 600 hours. Calculate the time which the company will take to manufacture the second, fourth and eighth machine if the actual learning curve rate is i) 80% and ii) 90%. Explain which of the two learning rates will show faster learning? Problem 2: An operation has a 90% learning curve and the first unit produced took 28 minutes. The labor cost is RO 20 per hour. (a) How long will the second unit take? (b) How much should the second unit cost? MNC Company has identified the following overhead activities, costs and cost drives for the coming year. Activity Expected Activity Activity cost driver capacity Material 45000 Number of 500 handling moves costs Machine 80000 Machine 20000 hours costs Assume that each activity corresponds to a process. MNC's normal activity is 5,000 direct labor hours. The following two jobs were completed during March: Particulars Job X-1 Job Y-1 Direct materials OMR 2000 OMR 3000 Direct labor hours OMR 1000 OMR 2000 (OMR 10 per hour) Units completed 500 500 Find out the direct labor cost to produce 1 unit of output in Job X-1. a. OMR 1 O b. OMR 2 O c. OMR 5 O d. OMR 3