I've worked on this problem for an hour and still got all three wrong.

United Research Associates (URA) had received a contract to produce two units of a new cruise missile guidance control. The first unit took 4,000 hours to complete and cost $40,000 in materials and equipment usage. The second took 3,000 hours and cost $26,000 in materials and equipment usage. Labor cost is charged at $22 per hour. The company expects "learning" to occur relative to labor and also the pricing of parts from suppliers. The prime contractor has now approached URA and asked to submit a bid for the cost of producing another 20 guidance controls. Use Exhibit 4A.5 and Exhibit 4A.6. a. What will the last unit cost to build? (Round your answer to the nearest dollar amount.) Answer is complete but not entirely correct. Cost of last unit $ 4,397 X b. What will be the average time for the 20 missile guidance controls? (Round your answer to the nearest whole number.) Answer is complete but not entirely correct. Average time 1,766 X hours c. What will the average cost be for guidance control for the 20 in the contract? (Round your answer to the nearest dollar amount.) Answer is complete but not entirely correct. Average cost 12,390 X Exhibit 4A.5 - Improvement Curves: Table of Unit Values Unit 1 2 N 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 60% 1.0000 0.6000 0.4450 0.3600 0.3054 0.2670 0.2383 0.2160 0.1980 0.1832 0.1708 0.1602 0.1510 0.1430 0.1359 0.1296 0.1239 0.1188 0.1142 0.1099 0.1061 0.1025 0.0992 0.0961 0.0933 0.0906 0.0881 0.0858 0.0836 0.0815 0.0796 0.0778 0.0760 0.0744 0.0728 0.0713 0.0699 0.0685 0.0672 0.0660 0.0648 0.0636 0.0625 0.0615 0.0605 65% 1.0000 0.6500 0.5052 0.4225 0.3678 0.3284 0.2984 0.2746 0.2552 0.2391 0.2253 0.2135 0.2031 0.1940 0.1858 0.1785 0.1719 0.1659 0.1604 0.1554 0.1507 0.1465 0.1425 0.1387 0.1353 0.1320 0.1290 0.1261 0.1233 0.1208 0.1183 0.1160 0.1138 0.1117 0.1097 0.1078 0.1060 0.1043 0.1026 0.1010 0.0995 0.0980 0.0966 0.0952 0.0939 70% 1.0000 0.7000 0.5682 0.4900 0.4368 0.3977 0.3674 0.3430 0.3228 0.3058 0.2912 0.2784 0.2672 0.2572 0.2482 0.2401 0.2327 0.2260 0.2198 0.2141 0.2087 0.2038 0.1992 0.1949 0.1908 0.1870 0.1834 0.1800 0.1768 0.1737 0.1708 0.1681 0.1654 0.1629 0.1605 0.1582 0.1560 0.1538 0.1518 0.1498 0.1479 0.1461 0.1444 0.1427 0.1410 75% 1.0000 0.7500 0.6338 0.5625 0.5127 0.4754 0.4459 0.4219 0.4017 0.3846 0.3696 0.3565 0.3449 0.3344 0.3250 0.3164 0.3085 0.3013 0.2946 0.2884 0.2826 0.2772 0.2722 0.2674 0.2629 0.2587 0.2546 0.2508 0.2472 0.2437 0.2405 0.2373 0.2343 0.2314 0.2286 0.2260 0.2234 0.2210 0.2186 0.2163 0.2141 0.2120 0.2099 0.2079 0.2060 80% 1.0000 0.8000 0.7021 0.6400 0.5956 0.5617 0.5345 0.5120 0.4929 0.4765 0.4621 0.4493 0.4379 0.4276 0.4182 0.4096 0.4017 0.3944 0.3876 0.3812 0.3753 0.3697 0.3644 0.3595 0.3548 0.3503 0.3461 0.3421 0.3382 0.3346 0.3310 0.3277 0.3244 0.3213 0.3184 0.3155 0.3127 0.3100 0.3075 0.3050 0.3026 0.3002 0.2979 0.2958 0.2936 85% 1.0000 0.8500 0.7729 0.7225 0.6857 0.6570 0.6337 0.6141 0.5974 0.5828 0.5699 0.5584 0.5480 0.5386 0.5300 0.5220 0.5146 0.5078 0.5014 0.4954 0.4898 0.4844 0.4794 0.4747 0.4701 0.4658 0.4617 0.4578 0.4541 0.4505 0.4470 0.4437 0.4405 0.4374 0.4345 0.4316 0.4289 0.4262 0.4236 0.4211 0.4187 0.4163 0.4140 0.4118 0.4096 90% 1.0000 0.9000 0.8462 0.8100 0.7830 0.7616 0.7439 0.7290 0.7161 0.7047 0.6946 0.6854 0.6771 0.6696 0.6626 0.6561 0.6501 0.6445 0.6392 0.6342 0.6295 0.6251 0.6209 0.6169 0.6131 0.6094 0.6059 0.6026 0.5994 0.5963 0.5933 0.5905 0.5877 0.5851 0.5825 0.5800 0.5776 0.5753 0.5730 0.5708 0.5687 0.5666 0.5646 0.5626 0.5607 95% 1.0000 0.9500 0.9219 0.9025 0.8877 0.8758 0.8659 0.8574 0.8499 0.8433 0.8374 0.8320 0.8271 0.8226 0.8184 0.8145 0.8109 0.8074 0.8042 0.8012 0.7983 0.7955 0.7929 0.7904 0.7880 0.7858 0.7836 0.7815 0.7794 0.7775 0.7756 0.7738 0.7720 0.7703 0.7687 0.7671 0.7655 0.7640 0.7625 0.7611 0.7597 0.7584 0.7570 0.7558 0.7545 Exhibit 4A.6 - Improvement Curves: Table of Cumulative Values Unit 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 60% 1.0000 1.6000 2.0450 2.4050 2.7104 2.9774 3.2158 3.4318 3.6298 3.8131 3.9839 4.1441 4.2951 4.4381 4.5740 4.7036 4.8276 4.9464 5.0606 5.1705 5.2766 5.3791 5.4783 5.5744 5.6677 5.7583 5.8464 5.9322 6.0158 6.0974 6.1770 6.2547 6.3308 6.4051 6.4779 6.5492 6.6191 6.6876 6.7548 6.8208 6.8855 6.9492 7.0117 7.0732 7.1337 65% 1.0000 1.6500 2.1552 2.5777 2.9455 3.2739 3.5723 3.8469 4.1021 4.3412 4.5665 4.7800 4.9831 5.1770 5.3628 5.5413 5.7132 5.8791 6.0396 6.1950 6.3457 6.4922 6.6346 6.7734 6.9086 7.0407 7.1696 7.2957 7.4190 7.5398 7.6581 7.7742 7.8880 7.9997 8.1095 8.2173 8.3233 8.4276 8.5302 8.6312 8.7307 8.8287 8.9252 9.0204 9.1143 70% 1.0000 1.7000 2.2682 2.7582 3.1950 3.5928 3.9601 4.3031 4.6260 4.9318 5.2229 5.5013 5.7685 6.0257 6.2739 6.5140 6.7467 6.9727 7.1925 7.4065 7.6153 7.8191 8.0183 8.2132 8.4040 8.5910 8.7745 8.9545 9.1313 9.3050 9.4759 9.6439 9.8094 9.9723 10.1328 10.2910 10.4469 10.6008 10.7526 10.9024 11.0504 11.1965 11.3409 11.4835 11.6245 75% 1.0000 1.7500 2.3838 2.9463 3.4591 3.9345 4.3804 4.8022 5.2040 5.5886 5.9582 6.3147 6.6596 6.9941 7.3190 7.6355 7.9440 8.2453 8.5399 8.8284 9.1110 9.3882 9.6604 9.9278 10.1907 10.4494 10.7040 10.9548 11.2020 11.4458 11.6862 11.9235 12.1578 12.3892 12.6179 12.8439 13.0673 13.2883 13.5069 13.7232 13.9373 14.1493 14.3592 14.5671 14.7731 80% 85% 90% 95% 1.0000 1.0000 1.0000 1.0000 1.8000 1.8500 1.9000 1.9500 2.5021 2.6229 2.7462 2.8719 3.1421 3.3454 3.5562 3.7744 3.7377 4.0311 4.3392 4.6621 4.2994 4.6881 5.1008 5.5380 4.8339 5.3217 5.8447 6.4039 5.3459 5.9358 6.5737 7.2612 5.8389 6.5332 7.2898 8.1112 6.3154 7.1161 7.9945 8.9545 6.7775 7.6860 8.6890 9.7919 7.2268 8.2444 9.3745 10.6239 7.6647 8.7925 10.0516 11.4511 8.0923 9.3311 10.7211 12.2736 8.5105 9.8611 11.3837 13.0921 8.9201 10.3831 12.0398 13.9066 9.3218 10.8977 12.6899 14.7174 9.7162 11.4055 13.3344 15.5249 10.1037 11.9069 13.9735 16.3291 10.4849 12.4023 14.6078 17.1302 10.8602 12.8920 15.2373 17.9285 11.2299 13.3765 15.8624 18.7241 11.5943 13.8559 16.4833 19.5170 11.9538 14.3306 17.1002 20.3074 12.3086 14.8007 17.7132 21.0955 12.6589 15.2666 18.3227 21.8812 13.0050 15.7283 18.9286 22.6648 13.3471 16.1861 19.5312 23.4462 13.6853 16.6402 20.1306 24.2257 14.0199 17.0907 20.7269 25.0032 14.3509 17.5377 21.3202 25.7788 14.6786 17.9814 21.9107 26.5526 15.0031 18.4219 22.4985 27.3246 15.3244 18.8593 23.0835 28.0949 15.6428 19.2938 23.6660 28.8636 15.9583 19.7254 24.2461 29.6306 16.2710 20.1543 24.8237 30.3961 16.5810 20.5805 25.3989 31.1601 16.8885 21.0041 25.9719 31.9227 17.1935 21.4252 26.5427 32.6838 17.4960 21.8438 27.1114 33.4435 17.7962 22.2601 27.6780 34.2019 18.0942 22.6741 28.2425 34.9589 18.3899 23.0859 28.8051 35.7147 18.6835 23.4955 29.3658 36.4692