Johnson Industries received a contract to develop and produce four high$-$intensity long$-$distance receiver$/$transmitters for cellular telephones. The first took $2,000$ labor hours and $$39,000$ worth of purchased and manufactured parts; the second took $1,420$ labor hours and $$31,590$ in parts; the third took $1,200$ labor hours and $$28,280$ in parts; and the fourth took $980$ labor hours and $$24,960$ in parts. The company expects "learning" to occur relative to labor and also relative to the pricing of parts from suppliers.

Johnson was asked to bid on a follow$-$on contract for another dozen receiver$/$transmitter units. Ignoring any forgetting factor effects, what should Johnson estimate time and parts costs to be for the dozen units? $($Hint$.$ There are two learning curves$-$one for labor and one for parts.$)$ Use Exhibit $4A\mathrm{.}6$

a$.$ How many labor hours should Johnson estimate are needed for the additional $12$ units?

Note: Round your answer to the nearest whole number.

$\backslash$table$[[$Estimated labor,$2,136,$hours$]]$

b$.$ How much should Johnson estimate the parts cost will be for the additional $12$ units?

Note: Round your answer to the nearest dollar amount.

Estimated parts cost